Kuma, IncHad Cost of Goods Sold of $106,000 for the Just

Kuma, Inc.had cost of goods sold of $106,000 for the just completed year.Shown below are the beginning and ending balances of various Kuma accounts: Kuma prepares its statement of cash flows using the direct method.On its statement of cash flows, what amount should Kuma show for its cost of goods sold adjusted to a cash basis (i.e., cash paid to suppliers) ?

A) $100,000
B) $96,000
C) $102,000
D) $116,000