The following selected account balances appeared on the financial statements of Washington Company: Accounts Receivable, January 1 $14,824 Accounts Receivable, December 31 8,972 Accounts Payable, January 1 4,095 Accounts Payable, December 31 8,330 Merchandise Inventory, January 1 10,326 Merchandise Inventory, December 31 13,665 Sales 74,638 Cost of Merchandise Sold 33,837 Washington Company uses the direct method to calculate net cash flow from operating activities. Cash payments for merchandise were Oa. $41,411 Ob. $26,263 Oc. $73,742 Od. $32,941