Outdoor Paints Company Uses the Direct Method for Preparing Its

Outdoor Paints Company uses the direct method for preparing its statement of cash flow.Outdoor reports the following information regarding 2019:
From the income statement:
Sales Revenues,$270,000
Cost of Goods Sold,$213,000
Operating Expenses,$31,000
From the balance sheet:

What amount will be shown for payments to suppliers for operating expenses? (Accounts Payable are for purchases of merchandise inventory only,and Accrued Liabilities relate to operating expenses. )

A) $34,100
B) $31,000
C) $29,400
D) $35,700