Use the Following Information About the Current Year's Operations of a Company

Multiple Choice

Use the following information about the current year's operations of a company to calculate the cash paid for merchandise. $\begin{array} { l } \text {Cost of goods sold. } &\$226,000\\ \text {Merchandise inventory, January 1. } &54,800\\ \text {Merchandise inventory, December 31 } &57,400\\ \text {Accounts payable, January 1. } &54,400\\ \text {Accounts payable, December 31. } &59,800\\\end{array}$

A) $234,000.
B) $220,000.
C) $223,200.
D) $218,000.
E) $228,800.