21. Operating expenses other than depreciation for the year were $400,000. Prepaid expenses increased by $17,000 and accrued expenses decreased by $30,000 during the year. Cash payments for operating expenses to be reported on the cash flow statement using the direct method would be a $353,000 b. $413,000 S447,000 d. $383,000 The following selected account balances appeared on the financial statements of the Washington Company Accounts Receivable, Jan. I Accounts Receivable, Dec. 31 Accounts Payable, Jan 1 Accounts payable Dec. 31 Mccounts Merchandise Inventory, Jant Merchandise Inventory. Des 31 Sales Cost of Goods Sold $13,000 9,000 4,000 7,000 10,000 15,000 56,000 31.000 The Washington Company uses the direct method to calculate net cash flow from operating activities Cash collections from customers are $56.000 d. S45.000 23.Ca d to suppliers is $39.033 d. ST9.CO $23,000