The Activity of Vegas Company for the Month of April

Multiple Choice

The activity of Vegas Company for the month of April is given below:
$\begin{array} { l } \text { Cash purchases of inventory}&\$45,000 \\ \text {Credit purchases of inventory }&\$ 50,000\\ \text { Cash payment for credit purchases of inventory}&\$ 12,000\\ \text { Cash dividend paid}&\$7,000 \\ \text { Wages earned and paid}&\$ 12,000\\ \text {Wages earned and unpaid }&\$2,000 \\ \text {Rent paid for April, May and June }&\$ 9,000\\\end{array}$

Using the cash basis of accounting,the total expenses for Vegas Company for the month of April are ________.

A) $35,000
B) $78,000
C) $80,000
D) $95,000