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The cost of merchandise sold during the year was $ 4 6 , 0 6 4 . Merchandise inventories were $ 1 3 , 4

The cost of merchandise sold during the year was $46,064. Merchandise inventories were $13,417 and $8,488 at the beginning and end of the year, respectively. Accounts payable were $7,997 and $3,480 at the beginning and end of the year, respectively. Using the direct method of reporting cash flows from operating activities, cash paid for merchandise durit the year is
a. $45,652
b. $36,618
c. $46,064
d. $7,997
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