Determining selected amounts for cash flows from $($used for$)$ operating activities$-$direct method

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

Balance, December $31$ Balance, January $1$

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$\backslash$hline Accrued expenses payable $($operating expenses$)$ & $\backslash (\backslash$$ $12,650\backslash )$ & $\backslash (\backslash$$ $14,030\backslash )\backslash \backslash$

Accounts payable $($merchandise creditors$)$ & $96,140$ & $105,800\backslash \backslash$

Inventories & $178,020$ & $193,430\backslash \backslash$

Prepaid expenses & $7,360$ & $8,970$

$\backslash$end$\{$tabular$\}$

cash flows.

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

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

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