The financial statements of Seldin, Inc., provide the following information for the current year:
Dec. 31 Jan. 1
Accounts receivable $35,000 $40,000
Inventory $55,000 $51,000
Prepaid expenses $12,000 $14,000
Accounts payable (for merchandise) $33,000 $32,000
Accrued expenses payable $15,000 $20,000
Net sales $260,000
Cost of goods sold $130,000
Operating expenses (including depreciation of $18,000) $80,000
Compute the amount of Seldin's cash payments for purchases of merchandise during the current year.