The following items appeared on the financial statements of Washington Company.

Line Item Description Amount

Accounts receivable, January $1$ $$13,000$

Accounts receivable, December $319,000$

Accounts payable, January $14,000$

Accounts payable, December $317,000$

Inventory, January $110,000$

Inventory, December $3115,000$

Sales $56,000$

Cost of goods sold $31,000$

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