Designer Paints Company Uses the Direct Method for Preparing Its

Designer Paints Company uses the direct method for preparing its statement of cash flow. Designer Paints reports the following information regarding 2018: From the income statement:
Sales Revenues, $268,000
Cost of Goods Sold, $210,000
Operating Expenses, $33,000
From the balance sheet:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning Balance } & \text { Ending Balance } \\\hline \text { Accounts Receivable } & \$ 14,800 & \$ 18,400 \\\hline \text { Merchandise Inventory } & 23,700 & 18,100 \\\hline \text { Accounts Payable } & 6900 & 13,900 \\\hline \text { Accrued Liabilities } & 4000 & 1600 \\\hline\end{array}$$ What amount will be shown for payments to suppliers for Merchandise Inventory purchases? (Assume that Accounts Payable are for purchases of merchandise inventory only.)

A) $204,400
B) $211,400
C) $197,400
D) $208,600