The cost of merchandise sold during the year was $59,913. Merchandise inventories were $13,259 and $8,234 at the beginning and end of the year, respectively. Accounts payable were $7,181 and $4,454 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. $57,615 Ob. $59,913 c. $52,161 d. $7,181