The cost of merchandise sold during the year was $51,899. Merchandise inventories were $12,367 and $8,764 at the beginning and end of the year, respectively. Accounts payable were $6,993 and $3,943 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. $45,246 Ob. $51,899 c. $6,993 Od. $51,346