The Changes in Tener Company's Balance Sheet Account Balances for Last

Multiple Choice

The changes in Tener Company's balance sheet account balances for last year appear below: The company's income statement for the year appears below: The company declared and paid $67,000 in cash dividends during the year. It did not dispose of any property, plant, and equipment during the year. The company uses the direct method to determine the net cash provided by operating activities.
-On the statement of cash flows,the selling and administrative expense adjusted to a cash basis would be:

A) $245,000
B) $222,000
C) $260,000
D) $298,000