9. Smithers Corporation reported the following information for the current year: cost of goods sold; $347,000; increase in inventory, $14,700; increase in accounts receivable; $6,500; and increase in accounts payable, $8,200. What is the amount of cash paid to suppliers that Smithers Corporation would report on its statement of cash flows under the direct method? A) $360,000 B) $353,500 C) $340,500 D) $369,900 E) $324,100