The cost of goods sold during the year was $$47,526.$ Inventories were $$13,517$ and $$8,562$ at the beginning and end of the year, respectively. Accounts payable $($all owed to merchandise suppliers$)$ were $$5,185$ and $$4,272$ 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$.$ $$41,658$

b$.$ $$43,484$

c$.$ $$5,185$

d$.$ $$47,526$