Avatar Company Uses the Direct Method to Prepare Its Statement

Multiple Choice

Avatar Company uses the direct method to prepare its statement of cash flows. Please refer to the following information reported for the year 2014:
$\begin{array}{lr}\text { Cost of goods sold } & \$ 110,000 \\\text { Inventory beginning balance: } & \$ 25,000 \\\text { Inventory ending balance: } & \$ 53,000 \\\text { Accounts payable beginning balance: } & \$ 6,000 \\\text { Accounts payable ending balance: } & \$ 4,000\end{array}$
What amount was paid to suppliers for inventory purchases on a cash basis?

A) $140,000
B) $136,000
C) $80,000
D) $82,000