Cash Received from Customers-Direct Method Sales reported on the income statement were $452,000. The accounts receivable balance decreased $65,000 over the year. Determine the amount of cash received from customers. Cash Payments for Merchandise-Direct Method Cost of merchandise told reported on the income statement was $605,000. The accounts payable balance decreased $32,400, and the inventory balance increased by $58,100 over the year Determine the amount of cash paid for merchandise