The cost of goods sold during the year was $53,892 Inventories were $13,752 and 0.566 at the beginning and end of the yea respectives Accounts payable (allowed to merchandise supple) were 13.119 and 83.891 at the beginning and en of the year, respectively Using the direct method of reporting cash flows from operating actives, cach perments for merchandise Os. 141279 OL BAN 041319