The Company's Activities for the Year Ended December 31, 2021

The Company's activities for the year ended December 31, 2021 included the following: • Income tax expense for the year was $30,000.
• Sales for the year were $650,000.
• Accounts payable decreased $10,000 in 2021.
• Selling and administration expenses for the year totaled $200,000.
• Accounts receivable increased $20,000 in 2021.
• The Company's cost of goods sold in 2021 was $325,000.
• The Company's inventory increased $15,000 during the year.
• Depreciation expense for the year was $13,000.
What is the net cash payments to suppliers under the direct method?

A) $307,000
B) $-315,000
C) $320,000
D) -$350,000