The cost of goods sold during the year was $45,000. Inventories were $8,500 and $12,500 at the beginning and end of the year, respectively. Accounts payable were $6,400 and $9,900 at the beginning and end of the year, respectively. Using the direct method of reporting cash flows from operating activities, cash payments for merchandise total

a. $51,400.

b. $45,500.

c. $45,000.

d. $52,500.