Jewel Tone Paints Company Uses the Direct Method for Preparing

Jewel Tone Paints Company uses the direct method for preparing its statement of cash flow.Jewel Tone reports the following information regarding 2017:
From the income statement:
Sales Revenues,$267,000
Cost of Goods Sold,$214,000
Operating Expenses,$35,000
From the balance sheet:

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) $208,000
B) $215,900
C) $200,100
D) $212,100