The cost of merchandise sold during the year was $55,477. Merchandise inventories were $13,194 and $8,118 at the beginning and end of the year, respectively. Accounts payable were $6,878 and $3,720 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

$55,477

$47,243

$53,559

$6,878