Neutral Paints Company Uses the Direct Method for Preparing Its

Neutral Paints Company uses the direct method for preparing its statement of cash flow.Neutral reports the following information regarding 2017: From the income statement:
Sales Revenues,$266,000
Cost of Goods Sold,$215,000
Operating Expenses,$37,000
From the balance sheet:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning Balance } & \text { Ending Balance } \\\hline \text { Accounts Receivable } & \$ 14,500 & \$ 18,000 \\\hline \text { Merchandise Inventory } & 23,800 & 17,800 \\\hline \text { Accounts Payable } & 6,200 & 13,700 \\\hline \text { Accrued Liabilities } & 4,400 & 1,500 \\\hline\end{array}$$ 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) $39,900
B) $37,000
C) $35,500
D) $41,400