Mei Company Uses the Direct Method to Prepare Its Cash

Multiple Choice

Mei Company uses the direct method to prepare its cash flow statement.Refer to the following information reported for the year 2017: Cost of sales,$150,000
Inventory,beginning balance,$29,000
Inventory,ending balance,$61,000
Accounts payable,beginning balance,$8000
Accounts payable,ending balance,$5500
Operating expenses,$27,000
Accrued liabilities,beginning balance,$2700
Accrued liabilities,ending balance,$6300
In the operating activities section of the cash flow statement,what amount will be shown for payments to suppliers? Assume Accrued liabilities relate to Operating expenses.

A) $161,100
B) $184,500
C) $207,900
D) $161,500