Accounts receivable, Jan. $1$

$$13,000$

Accounts receivable, Dec. $31$

$9,000$

Accounts payable, Jan. $1$

$4,000$

Accounts payable, Dec. $31$

$7,000$

Merchandise inventory, Jan. $1$

$10,000$

Merchandise inventory, Dec. $31$

$15,000$

Sales

$56,000$

Cost of merchandise sold

$31,000$

The Washington Company uses the direct method to calculate net cash flow from operating activities.

Cash payments for merchandise were