ABC Company has the following trial balances on 12/31/20x1 and 12/31/20x0:

December 31 20x1 20x0 Cash 35,000 32,000

Accounts Receivable 22,000 18,000

Inventory 31,000 40,000

Property 10,000 10,000

Plant and equipment 100,000 82,000

Accumulated depreciation, plant assets (20,000) (14,000)

Accounts Payable (25,000) (15,000)

Other current liabilities (6,000) (5,000)

Bonds Payable (50,000) (50,000)

Common Stock (10,000) (10,000)

Retained Earnings (40,000) (30,000)

Dividends declared 2,000 2,000

Sales revenue (200,000) (184,000)

Cost of Goods Sold 120,000 100,000

Selling expenses 20,000 15,000

General and administrative expenses 10,000 8,000

Interest Expense 1000 1000

What is the cash outflow for merchandise?