Roma Inc. reported the following information for the current year: operating expenses, \(\$ 210,000\); increase in prepaid expenses, \(\$ 4,900\); and decrease in accrued liabilities, \(\$ 6,100\). What is the amount of cash paid for operating expenses that Roma would report on its statement of cash flows under the direct method?

a. \(\$ 199,000\)

b. \(\$ 208,800\)

c. \(\$ 211,200\)

d. \(\$ 221,000\)