Based on the Following Information Provided About a Company's Operations

Based on the following information provided about a company's operations, calculate its cost of goods purchased and its cash paid for merchandise.
$$\begin{array} { | l | r | } \hline \text { Cost of goods sold } & \$ 413,000 \\\hline \text { Merchandise invertory, beginnirig year } & 70,000 \\\hline \text { Accounts payable, beginnirig year } & 52,000 \\\hline \text { Merchandise inveratory, end-of-year } & 67,000 \\\hline \text { Accounts payable, end-of-year } & 48,000 \\\hline\end{array}$$