(Appendix 14A) Van Beeber Corporation's Comparative Balance Sheet and Income

Multiple Choice

(Appendix 14A) Van Beeber Corporation's comparative balance sheet and income statement for last year appear below:
The company declared and paid $49,000 in cash dividends during the year. It did not sell or retire any property, plant, and equipment during the year. The company uses the direct method to determine the net cash provided by (used in) operating activities.
-On the statement of cash flows,the selling and administrative expense adjusted to a cash basis would be:

A) $201,000
B) $166,000
C) $254,000
D) $210,000