The income statement for Mel Gibson Company shows cost of goods sold

\($325,000\) and operating expenses (exclusive of depreciation) \($250,000\). The comparative balance sheets for the year show that inventory increased \($6,000\), prepaid expenses decreased \($6,000\), accounts payable (merchandise suppliers) decreased \($8,000\), and accrued expenses payable increased $4,000.

Instructions
Using the direct method, compute

(a) cash payments to suppliers and

(b) cash payments for operating expenses.