Operating Expenses Other Than Depreciation for the Year Were $400,000

Multiple Choice

Operating expenses other than depreciation for the year were $400,000.Accrued expenses payable increased by $35,000.Cash payments for operating expenses to be reported on the cash flow statement using the direct method would be:

A) $400,000.
B) $435,000.
C) $365,000.
D) $35,000.