The Following Information Was Taken from the 2015 Financial Statements

Multiple Choice

The following information was taken from the 2015 financial statements of Jenny Gardner Corporation: $\begin{array}{lr}\text { Inventory, January } 1,2015 & \$ 90,000 \\\text { Inventory, December 31,2015 } & 120,000 \\\text { Accounts payable, January } 1,2015 & 75,000\\\text { Accounts payable, December 31, } 2015 & 120,000 \\\text { Sales revenue } & 600,000 \\\text { Cost of qoods sold } & 400,000\end{array}$ If the direct method is used in the 2015 statement of cash flows, what amount should Jenny Gardner report as cash payments to suppliers?

A) $395,000
B) $415,000
C) $445,000
D) $475,000