Mei Company Uses the Direct Method to Prepare Its Statement

Mei Company uses the direct method to prepare its statement of cash flows.Refer to the following information reported for 2017: Cost of Goods Sold,$150,000
Merchandise Inventory,beginning balance,$26,000
Merchandise Inventory,ending balance,$64,000
Accounts Payable,beginning balance,$8,100
Accounts Payable,ending balance,$5,000
Operating expenses,$31,000
Accrued Liabilities,beginning balance,$2,500
Accrued Liabilities,ending balance,$6,400
Use the direct method to compute the cash paid to suppliers.(Accrued Liabilities relate to operating expenses. )

A) $162,800
B) $164,000
C) $191,100
D) $218,200