Outdoor Paints Company Uses the Direct Method for Preparing Its

Outdoor Paints Company uses the direct method for preparing its statement of cash flow. Outdoor reports the following information regarding 2019: From the income statement:
Sales Revenues, $270,000
Cost of Goods Sold, $213,000
Operating Expenses, $31,000
From the balance sheet:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning Balance } & \text { Ending Balance } \\\hline \text { Accounts Receivable } & \$ 15,000 & \$ 18,200 \\\hline \text { Merchandise Inventory } & 24,200 & 18,300 \\\hline \text { Accounts Payable } & 6900 & 13,800 \\\hline \text { Accrued Liabilities } & 4700 & 1600 \\\hline\end{array}$$ What amount will be shown for payments to suppliers for operating expenses? (Accounts Payable are for purchases of merchandise inventory only, and Accrued Liabilities relate to operating expenses.)

A) $34,100
B) $31,000
C) $29,400
D) $35,700