The cost of merchandise sold during the year was $54,733. Merchandise inventories were $13,946 and $8,843 at the beginning and end of the year, respectively. Accounts payable were $7,294 and $3,072 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 Oa. $7,294 Ob. $53,852 Oc. $45,408 Od. $54,733