If 'Other Expenses' in the Profit and Loss Report Is

If 'other expenses' in the profit and loss report is $32,000 including $8,000 of depreciation, and accrued 'other expenses' at the beginning of the year is $1,000 and 0 at the end of the year, the figure for 'other expenses' that will appear in the cash flow statement for the year is:

A) $32,000
B) $33,000
C) $23,000
D) $25,000