The Financial Statements of Garver, Inc -Compute the Cash Payments for Purchases of Goods During the for the Current

The financial statements of Garver, Inc., provide the following information for the current year:
$\begin{array} { | l | l | l | } \hline & \text { Dec. 31 } & \text { Jan. 1 } \\\hline \text { Accounts receivable } & \$ 70,000 & \$ 80,000 \\\hline \text { Inventory } & \$ 110,000 & \$ 102,000 \\\hline \text { Prepaid expenses } & \$ 24,000 & \$ 28,000 \\\hline \text { Accounts payable (for merchandise) } & \$ 66,000 & \$ 64,000 \\\hline \text { Accrued expenses payable } & \$ 30,000 & \$ 40,000 \\\hline \text { Net sales } & \$ 520,000 & \\\hline \text { Cost of goods sold } & \$ 260,000 & \\\hline \begin{array} { l } \text { Operating expenses (including depreciation of } \\\$ 36,000 ) \end{array} & \$ 160,000 & \\\hline\end{array}$

-Compute the cash payments for purchases of goods during the current year.

A) $260,000.
B) $250,000.
C) $266,000.
D) $254,000.