The following selected account balances appeared on the financial statements of the Washington Company: Accounts...

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Accounting

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

Accounts receivable, Jan. 1 $15,030

Accounts receivable, Dec. 31 8,608

Accounts payable, Jan. 1 5,565

Accounts payable, Dec. 31 9,817

Merchandise inventory, Jan. 1 7,331

Merchandise inventory, Dec. 31 16,376

Sales 73,438

Cost of merchandise sold 35,686

The Washington Company uses the direct method to calculate net cash flow from operating activities. Cash payments for merchandise were?

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