Balance, December 31		Balance, January 1
Accrued expenses payable (operating expenses)	$7,450		$8,140
Accounts payable (merchandise creditors)	40,500		44,700
Inventories	77,000		83,700
Prepaid expenses	4,240		5,090

During the current year, the cost of merchandise sold was $428,200, and the operating expenses other than depreciation were $101,800. The direct method is used for presenting the cash flows from operating activities on the statement of cash flows.

a. Determine the amount reported on the statement of cash flows for cash payments for merchandise. $

b. Determine the amount reported on the statement of cash flows for cash payments for operating expenses. $