10.)

The following selected account balances appear on the financial statements of Washington Company:

Accounts Receivable, January 1	$16,753
Accounts Receivable, December 31	8,874
Accounts Payable, January 1	5,700
Accounts Payable, December 31	7,639
Merchandise Inventory, January 1	7,384
Merchandise Inventory, December 31	15,489
Sales	72,273
Cost of Merchandise Sold	35,034

Washington Company uses the direct method to determine net cash flows from operating activities. Cash paid for merchandise during the year is

a.$45,078

b.$24,990

c.$41,200

d.$78,439