The cost of goods sold during the year was $53,814. Merchandise inventories were $13,306 and $8,517 at the beginning and end of the year, respectively. Accounts payable (all owed to merchandise suppliers) were $6,285 and $3,289 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.

$6,285

$52,021

$46,029

$53,814