Buckle Company reported the following information for 2011 and 2012. 
Assume that all merchandise purchases are on account. Under direct method how much cash was paid to suppliers for inventory purchases during 2012?
Definitions:
Shareholder Value
The concept emphasizing that the ultimate measure of a company's success is the extent to which it enriches its shareholders.
Top-Down Change
Organizational change initiatives that are initiated and guided by the top management or leadership of an organization.
Crisis Management
The process by which an organization deals with a disruptive and unexpected event that threatens to harm the organization or its stakeholders.
Unplanned Change
Alterations or modifications that occur without prior planning or expectation, often requiring immediate response or adaptation.
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