Determining Selected Amounts for Cash Flows from Operating Activities-Direct Method Selected data taken from me accounting records of Lachgar Inc. for the current year ended December 31 are as follows: During the current year, the cost of merchandise sold was $432, 900, and the operating expenses other than depreciation were $77, 300. The statement of cash flows. a. Determine the amount reported on the statement of cash flows for cash payments for merchandise. $ 76, 860 b. Determine the amount reported on the statement of cash flows for cash payments for operating expenses. $ 421.960