Cridberg Corporation's selling and administrative expenses for last year totaled $286,000. During the year the company's prepaid expense account balance increased by $31,000 and accrued liabilities decreased by $25,000. Depreciation for the year was $51,000. Based on this information, selling and administrative expenses adjusted to a cash basis under the direct method on the statement of cash flows would be:

A. $291,000

B. $281,000

C. $179,000

D. $393,000