Dental, Inc Use the Direct Method to Compute the Payments Made to of Cash

Dental, Inc. uses the direct method to prepare its statement of cash flows. Refer to the following financial statement information for the year ended December 31, 2019: $\begin{array}{c}\text {Dental, Inc.}\\\text {Comparative Balance Sheet}\\\text {December 31,2019 and 2018}\\\begin{array}{|l|c|c|c|}\hline& 2019 & 2018 &\text { Increase } \\&&&\text { (Decrease) }\\\hline \text { Cash } & \$ 34,000 & \$ 14,000 & \$ 20,000 \\\hline \text { Accounts Receivable } & 26,400 & 33,400 & (7,000) \\\hline \text { Merchandise Inventory } & 57,600 & 30,600 & 27,000 \\\hline \text { PP\&E, net } & \underline{126,000} & 92,000 & 34,000 \\\hline \text { Total Assets } & \$ 244,000 & \$ 170,000 & \$ 74,000 \\\hline\\\hline \text { Accounts Payable } & 9600 & 13,600 & \$(4,000) \\\hline \text { Accrued Liabilities } & 6700 & 2700 & 4,000 \\\hline \text { Long-term Notes Payable } & 69,700 & 78,700 & \$(9000) \\\hline \text { Total Liabilities } & \$ 86,000 & \$ 95,000 & \$(9,000) \\\hline\\\hline \text { Common Stock } & \$ 55,000 & \$ 3,000 & \$ 52,000 \\\hline \text { Retained Earnings } & 115,000 & 78,000 & 37,000 \\\hline \text { Treasury Stock } & (12,000) & (6,000) & (6,000) \\\hline \text { Total Stockholders' Equity } & \$ 158,000 & \$ 75,000 & \$ 83,000 \\\hline\\\hline \text { Total Liabilities and Stockholders' Equity } & \$ 244.000 & \$ 170,000 & \$ 74,000 \\\hline\end{array}\end{array}$
$\begin{array}{c}\text { Dental, Inc.}\\\text { Income Statement}\\\text { December 31,2019}\\\begin{array}{|l|c|c|}\hline \text { Sales Revenue } & \$ 291,000 & \\\hline \text { Interest Revenue } & 1300 & \\\hline \text { Gain on Sale of Plant Assets } & 6,000 & \\\hline \text { Total Revenues and Gains } & & \$ 298,300 \\\hline \text { Cost of Goods Sold } & 147,600 & \\\hline \text { Salaries and Wages Expense } & 46,700 & \\\hline \text { Depreciation Expense - Plant Assets } & 16,000 & \\\hline \text { Other Operating Expense } & 24,700 & \\\hline \text { Interest Expense } & 3,500 & \\\hline \text { Income Tax Expense } & \text { 7,800 } & \\\hline \text { tal Expenses } & & 246,300 \\\hline \text { Income } & & \$ 52,000 \\\hline\end{array}\end{array}$ Use the direct method to compute the payments made to employees. (Accrued Liabilities relate to other operating expense.)

A) $71,400
B) $42,700
C) $24,700
D) $46,700