$54,000 Is Owed to Suppliers for Inventory Purchases at the Beginning

Multiple Choice

$54,000 is owed to suppliers for inventory purchases at the beginning of the year and $44,000 is owed at the end of the year. If annual credit purchases of inventory are $180,000, the cash paid to suppliers for the year is:

A) $170,000.
B) $150,000.
C) $190,000.
D) $214,000.