RPC Corporation's Income Statement shows sales of $51,000 and the following expenses: legal expense, $4,000; interest expense, $1,500; income tax expense, $7,500; cost of merchandise sold, $10,900. The Balance Sheet shows the following changes in account balances: decrease in accounts receivable, $1,950; increase in accounts payable, $5,500; decrease in merchandise inventory, $3,300; and increase in income taxes payable, $1,100. Calculate the cash payments for merchandise