The cost of goods sold during the year was $48,794. Merchandise inventories were $13,530 and $8,542 at the beginning and end of the year, respectively. Accounts payable (all owed to merchandise suppliers) were $6,007 and $4,699 at the beginning and end of the year, respectively. Using the direct method of reporting cash flows from operating activities, find the total cash payments for merchandise. Select the correct answer. A$48,794 B$45,114 C$6,007 D$42,498