If Selling,general and Administrative Expenses Are $53,600,of Which $12,200 Is

Multiple Choice

If selling,general and administrative expenses are $53,600,of which $12,200 is depreciation expense,and beginning prepaid expenses are $3,000,ending prepaid expenses are $5,000,beginning accrued expenses are $17,000,and ending accrued expenses are $20,000,how much cash was paid to employees and service providers?

A) $52,600
B) $40,400
C) $42,400
D) $64,800