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

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

$\backslash$table$[[,$Balance, December $31,$Balance, January $1],[$Acorued expenses payable $($operating expenses$),$$$12,650,$$$14,030],[$Accounts payable $($merchandise creditors$),95,140,105,300],[$Inventories$,178,020,193,430],[$Prepand expenses,$7,360,8,970]]$

During the current year, the cost of goods sold was $$1,031,550,$ and the operating expenses other than depreciation were $$179,400.$ The direct method is used for presenting the cash flows from $($used for$)$ operating activibies on the statement of cash flows.

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