In its 2016 annual report, Navya Naturals reported accrued liabilities of $10.01 million at the end of 2016 and $8.2 million at the end of 2015. The company's operating expenses for 2016 totaled $78.5 million.
Required
Using the direct method, what amount would the company report as cash payments for operating costs on its 2016 statement of cash flows?