Selected Data Taken from the Accounting Records of Laser Inc

Selected data taken from the accounting records of Laser Inc. for the current year ended December 31 are as follows: $\begin{array}{|l|r|r|}\hline& \begin{array}{c}\text { Balance, } \\\text { December } 31\end{array} & \begin{array}{c}\text { Balance, } \\\text { January } 1\end{array} \\\hline \text { Accrued operating expenses } & \$ 5,590 & \$ 6,110 \\\hline \text { Accounts payable (merchandise creditors) } & 41,730 & 46,020 \\\hline \text { Inventories } & 77,350 & 84,110 \\\hline \text { Prepaid expenses } & 3,250 & 3,900 \\\hline\end{array}$ ​
During the current year, the cost of goods sold was $448,500, and the operating expenses other than depreciation were $78,000. The direct method is used for presenting the cash flows from operating activities on the statement of cash flows.
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Required:
Determine the amount reported on the statement of cash flows for:
(a) Cash payments for merchandise
(b) Cash payments for operating expenses