Parmesan Company Uses the Direct Method for Its Cash Flow

Parmesan Company uses the direct method for its cash flow statement.It reports the following information regarding the year 2016:
From the income statement:
Sales revenue,$266,000
Cost of sales,$215,000
Operating expenses,$31,000
From the balance sheet:
$\begin{array}{|l|l|l|} \hline& {\text { Beginuing balance }} & \text { Ending balance } \\\hline \text { Accounts receivable: } & \$ 14,600 & \$ 17,900 \\\hline \text { Inventory: } & 24,100 & 17,900 \\\hline \text { Accounts payable: } & 5000 & 13,500 \\\hline \text { Accrued liabilities: } & 4000 & 2000\\\hline\end{array}$ On the cash flow statement,what amount will be shown for payments to suppliers for inventory purchases? (Assume that Accounts payable are for purchases of inventory only. )

A) $208,800
B) $213,700
C) $201,300
D) $216,300