Use a t-account analysis to determine the amount of cash paid to suppliers of merchandise during the reporting period if cost of goods sold was $30

The amount of cash paid to suppliers of merchandise during the reporting period is $31

Explanation:

Inventory beginning balance is $90, ending balance is $93

Account payables beginning balance is $14, ending balance is $16

Cost of goods sold is $30

Using T accounts: Beginning Inventory + Purchases - Ending Inventory = Cost of Goods Sold.

Therefore Purchases = Cost of Sales - Beginning Inventory + Ending Inventory

Purchases = 30-90+93 = 33

In the Accounts Payable Account

Opening balance and Credit purchases are on the credit side, while payment to suppliers and closing balance are on the debit side

Therefore: Opening balance + Purchases during the period = Payments during the period + closing balance.

Hence: 14+33= payments during the period + 16

Payments during the period = 14+33 - 16 = $31