Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its statement of cash flows. Its balance sheet for this year is as follows:

	Ending Balance			Beginning Balance
Cash and cash equivalents	$	110,200		$	132,350
Accounts receivable		87,800			94,600
Inventory		117,900			107,500
Total current assets		315,900			334,450
Property, plant, and equipment		312,000			301,000
Less accumulated depreciation		104,000			75,250
Net property, plant, and equipment		208,000			225,750
Total assets	$	523,900		$	560,200
Accounts payable	$	68,800		$	122,200
Income taxes payable		53,400			71,500
Bonds payable		129,000			107,500
Common stock		150,500			129,000
Retained earnings		122,200			130,000
Total liabilities and stockholders equity	$	523,900		$	560,200

During the year, Ravenna paid a $12,900 cash dividend and it sold a piece of equipment for $6,450 that had originally cost $15,000 and had accumulated depreciation of $10,000. The company did not retire any bonds or repurchase any of its own common stock during the year.

6-a. If the company debited cost of goods sold and credited inventory for $860,000 during the year, what is the total amount of inventory purchases recorded on the debit side of the Inventory T-account and the credit side of the Accounts Payable T-account?

6-b. What is the total amount of the debits recorded in the Accounts Payable T-account during the year?

6-c. What does the amount of these debits represent?