3. (BE11.4) Petes Pies Ltd reports operating expenses of $216 000 excluding depreciation expense of $18 000 for 2015. The opening balance for Prepaid Insurance was $13,920 and the closing balance was $6,000. Accrued Wages had an opening balance of $5,000 and the closing balance of this account was $10,280. Task: Calculate the cash payments for operating expenses in 2015 by constructing relevant T accounts