Indulgence Chocolates Has Provided the Following Information The Cash Payments Made to Suppliers During the Year Total

Indulgence Chocolates has provided the following information: $$\begin{array} { l r } \text { Cost of sales for the year } & \$ 190,000 \\\text { Opening balance of accounts payable } & \$ 50,000 \\\text { Closing balance of accounts payable } & \$ 60,000 \\\text { Opening balance of inventory } & \$ 20,000 \\\text { Closing balance of inventory } & \$ 36,000\end{array}$$ The cash payments made to suppliers during the year total:

A) $184,000.
B) $164,000.
C) $196,000.
D) $200,000.