Determining Selected Amounts for Cash Flows from Operating Activities$-$Direct Method

Selected data taken from the accounting records of Ginis Inc. for the current year ended December $31$ are as follows:

During the current year, the cost of merchandise sold was $$359,000,$ and the operating expenses other than depreciation were $$70,100.$ The direct method is used for

presenting the cash flows from operating activities on the statement of cash flows.

a$.$ Determine the amount reported on the statement of cash flows for cash payments for merchandise.

$$,x$

b$.$ Determine the amount reported on the statement of cash flows for cash payments for operating expenses.