The following selected account balances appeared on the financial statements of the Franklin Company:

Accounts Receivable, Jan. 1	$15,178
Accounts Receivable, Dec. 31	$6,490
Accounts Payable, Jan 1	$4,173
Accounts Payable, Dec. 31	$8,794
Merchandise Inventory, Jan 1	$9,416
Merchandise Inventory, Dec 31	$13,082
Sales	$70,265
Cost of Goods Sold	$30,025

The Franklin Company uses the direct method to calculate net cash flow from operating activities. Find the cash payments for merchandise.

Select the correct answer.

A.

$29,070

B. $34,092

C.

$35,047

D.

$30,025