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

Selected data taken from the accounting records of Ginis linc. for the cument pear 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 credsprs$),96,149,105,700],[$teventories$,178\mathrm{.}020,193,430],[$Prepaid expenaes,$7,769,8\mathrm{.}970]]$

During the current year, the cost of goods soid was $$1,031,550,$ and the operating expenses other than depreciation were $$179,400.$ Thy direct method is used for presenting the cash flows from $($used for$)$ operabing activities on the stabement of cash flows.

a$.$ Determine the amount reported on the statement of eash flow for eash phyments for merehandise.

b$.$ Determine the amount reported on the statement of cash fows far caih phyments for aperating expensel.

$1$ X