The Dive Company began the accounting period with a \(\$ 40,000\) credit balance in its Accounts Payable account. During the accounting period, Dive incurred expenses on account of \(\$ 95,000\). The ending Accounts Payable balance was \(\$ 28,000\).

Required
Based on this information, determine the amount of cash outflow for expenses during the accounting period. (Use a T-account for Accounts Payable. Enter the debits and credits for the given events, and solve for the missing amount.)