Ludwig Company's prepaid rent was $10,000 at December 31, 2020, and $13,500 at December 31, 2021. Ludwig reported rent expense of $18,000 on the 2021 income statement. What amount would be reported in the statement of cash flows as rent paid using the direct method?

Multiple Choice

None of these answer choices are correct.

$21,500.

$14,500.

$18,000.