A comparative balance sheet and income statement is shown for Cruz, Inc. Assume all purchases of inventory are on credit.

CRUZ, INC. Comparative Balance Sheets December 31, 2016
		2016				2015
Assets
Cash	$	89,000			$	22,100
Accounts receivable, net		38,200				46,900
Inventory		80,000				88,000
Prepaid expenses		4,900				4,000
Total current assets		212,100				161,000
Furniture		98,800				113,300
Accum. depreciationFurniture		(15,300	)			(8,600	)
Total assets	$	295,600			$	265,700
Liabilities and Equity
Accounts payable	$	13,900			$	19,600
Wages payable		8,200				4,600
Income taxes payable		1,400				2,600
Total current liabilities		23,500				26,800
Notes payable (long-term)		28,900				69,000
Total liabilities		52,400				95,800
Equity
Common stock, $5 par value		215,000				169,100
Retained earnings		28,200				800
Total liabilities and equity	$	295,600			$	265,700

1. How much cash is paid to acquire inventory during year 2016?