Last Year Maine Company Reported Cost of Goods Sold of $110,000.Inventories

Last year Maine Company reported cost of goods sold of $110,000.Inventories increased by $30,000 during the year, and accounts payable decreased by $15,000.The company uses the direct method to determine the net cash flows from operating activities on the statement of cash flows.The cost of goods sold adjusted to a cash basis would be

A) $140,000.
B) $65,000.
C) $155,000.
D) $125,000.