A firm reported $4,000 of interest expense for the current year, and interest payable increased $200 for the current year (beginning balance was smaller than ending balance by $200). Choose the most complete disclosure for the direct method statement of cash flows.

		a. O: (3,800); R: 200
		b. O: (3,800); R: (200)
		c. O: (4,000); R: 200
		d. O: (4,000)
		e. O: (4,000); R (200)
		f. O: (3,800)