The Income Statement for Year 2 of Winter Co

The income statement for Year 2 of Winter Co. reported wages expense of $160,000. At December 31, Year 1, the balance sheet showed a balance in Wages Payable of $16,000. At December 31, Year 2, the balance sheet showed a balance in Wages Payable of $22,000. What amount of cash was paid for wages during the year?

A) $176,000
B) $166,000
C) $154,000
D) $144,000