The following items appeared on the financial statements of Washington Company. Accounts receivable, January 1 Accounts receivable, December 31 Accounts payable, January 11 Accounts payable, December 31 Inventory, January 1 Inventory, December 31 $16,555 7,271 5,682 8,760 9,549 14,888 Sales 74,146 Cost of goods sold 32,162 Washington Company uses the direct method to report cash flows from (used for) operating activities. Assume that all accounts payable are owed to merchandise suppliers. Cash payments for merchandise were