(Appendix 14A) Hayward Corporation Had Net Sales of $610,000 and Cost

Multiple Choice

(Appendix 14A) Hayward Corporation had net sales of $610,000 and cost of goods sold of $360,000 for the just completed year. Shown below are the beginning and ending balances for the year of various accounts:
The company prepares its statement of cash flows using the direct method.
-On its statement of cash flows,what amount should Howard show for its cost of goods sold adjusted to a cash basis (i.e.,cash paid to suppliers) ?

A) $345,000
B) $366,000
C) $379,000
D) $373,000