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 financial statement information for the year 2014:
- On Avatar's statement of cash flows, using the direct method, what amount will be shown for payments to suppliers for Inventory and Other operating expenses?

A) $162,000
B) $142,000
C) $244,000
D) $136,000