Says 86000 is wrong for "cash paid for merchandise purchased". I believe I did the math right. Please help

Operating Cash Flows (Direct Method) Calculate the cash flow for each of the following cases. a.Cash paid for rent: Rent expense Prepaid rent, beg. year +A $ 62,000 $65,000 11,000 Prepaid rent, end of year b. Cash received as interest: Interest income Interest receivable, beg. year Interest receivable, end of year 8,000 +A $ 14,700 $15,500 3,000 3,800 c. Cash paid for merchandise purchased: $ 86,000 x Cost of goods sold $87,000 Inventory, beg. year 19,000 Inventory, end of year 23,000 Account payable, beg. year 11,000 8,000 Accounts payable, end of year Check