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15) Nagel Co.'s prepaid insurance was $190,000 at December 31, 2021 and $90,000 at December 31, 2020. Insurance expense was $62,000 for 2021 and $54,000

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15) Nagel Co.'s prepaid insurance was $190,000 at December 31, 2021 and $90,000 at December 31, 2020. Insurance expense was $62,000 for 2021 and $54,000 for 2020. What amount of cash disbursements for insurance would be reported in Nagel's 2021 net cash provided by operating activities presented on a direct basis? $198,000 $162,000. $128,000 $62.000

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