Selected data taken from the accounting records of Ginis Inc. for the current year ended December 31 are as follows: Balance, December 31 Balance, January 1 Accrued expenses payable (operating expenses) $5,650 $6,180 Accounts payable (merchandise creditors) 40,760 44,990 Inventories 77,080 83,780 Prepaid expenses 3,290 3,950 During the current year, the cost of merchandise sold was $449,200, and the operating expenses other than depreciation were $79,000. The direct method is used for presenting the cash flows from operating activities on the statement of cash flows a. Determine the amount reported on the statement of cash flows for cash payments for merchandise b. Determine the amount reported on the statement of cash flows for cash payments for operating expenses