The following selected account balances appear on the financial statements of Washington Company: Accounts Receivable, January 1 513,365 Accounts Receivable, December 31 6,618 Accounts Payable, January 1 4,130 Accounts Payable, December 31 7,436 Merchandise Inventory, January 1 8,615 Merchandise Inventory, December 31 16,489 Sale 74,013 Cost of Merchandise Sold 35,248 Washington Company uses the direct method to determine net cash flows from operating activities. Cash paid for merchandise during the year is O 572581 Ob 524060 O $19.816 Od 546.428