The Financial Statements of York, Inc -Compute the Amount of Cash Payments for Purchases of Goods

The financial statements of York, Inc., provide the following information for the current year:
$\begin{array} { l r r } & \text { Dec. 31 } & \text { Jan. 1 } \\\text { Accounts receivable } & \$ 136,500 & \$ 120,750 \\\text { Inventory } & \$ 131,250 & \$ 126,000 \\\text { Prepaid expenses } & \$ 33,600 & \$ 31,500 \\\text { Accounts payable (for merchandise) } & \$ 118,650 & \$ 110,775 \\\text { Accrued expenses payable } & \$ 33,075 & \$ 736,225 \\\text { Net sales } & \$ 1,548,750 & \\\text { Cost of goods sold } & \$ 813,750 & \\\text { Operating expenses (including depreciation of } \$ 47,250 ) & \$ 183,750 &\end{array}$

-Compute the amount of cash payments for purchases of goods during the current year.

A) $813,750.
B) $811,125.
C) $819,000.
D) $1,078,875.