Ravenna Company is a merchandiser using 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 $ $121,800$ $ $146,550$

Accounts receivable $95,900103,400$

Inventory $128,800117,500$

Total current assets $346,500367,450$

Property, plant, and equipment $339,000329,000$

Less accumulated depreciation $113,00082,250$

Net property, plant, and equipment $226,000246,750$

Total assets $ $572,500$ $ $614,200$

Accounts payable $ $75,200$ $ $133,500$

Income taxes payable $58,30080,200$

Bonds payable $141,000117,500$

Common stock $164,500141,000$

Retained earnings $133,500142,000$

Total liabilities and stockholders$$ equity $ $572,500$ $ $614,200$

During the year, Ravenna paid a $$14,100$ cash dividend and sold a piece of equipment for $$7,050$ that originally cost $$16,800$ and had accumulated depreciation of $$11,200.$ 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 $$940,000$ 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?