Arena, Inc. uses the direct method to prepare its statement of cash flows. Use the following information reported for 2025 to compute the amount of cash paid for merchandise inventory. Cost of Goods Sold, $133,000 Merchandise Inventory, beginning balance, $30,000 Merchandise Inventory, ending balance, $65,000 Accounts Payable, beginning balance, $7,500 Accounts Payable, ending balance, $5,100 Question content area bottom Part 1 A.$ 170 comma 400 $170,400 B.$ 168 comma 000 $168,000 C.$ 98 comma 000 $98,000 D.$ 165 comma 600 $165,600