The cost of merchandise sold during the year was $56,806. Merchandise inventories were $13,038 and $8,020 at the beginning and end of the year, respectively. Accounts payable were $5,942 and $3,163 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

$5,942

$56,806

$49,009

$54,567