The Merchandise Inventory for Year 1 Was $100,000 and for Year

Multiple Choice

The Merchandise Inventory for Year 1 was $100,000 and for Year 2 was $94,000. The Accounts Payable account for Year 1 was $40,000 and for Year 2 was $42,000. Cost of goods sold for Year 2 was $460,000. What was the total amount for cash payments for merchandise for Year 2?

A) $452,000.
B) $456,000.
C) $448,000.
D) $84,000.
E) $449,000.