Dental, Inc. uses the direct method to prepare its statement of cash flows. Refer to the following financial statement information for the year ended December 31, 2025: Dental, Inc. Comparative Balance Sheet December 31, 2025 and 2024 Cash Accounts Receivable Merchandise Inventory PP&E, net Total Assets 2025 $35,600 29.700 52,700 126.000 $244.000 Increase 2024 (Decrease) $15,600 $20,000 36,700 (7,000) 25,700 27,000 92,000 34,000 $170,000 $74,000 O A $43,200 B. $24.400 OC. $71,600 OD. $47200 Accounts Payable Accrued Liabilities Long-term Notes Payable Total Liabilities $8,900 6,900 70,200 86,000 $12,900 2,900 79,200 95,000 $(4,000) 4,000 (9,000) (9,000) Common Stock Retained Earnings Treasury Stock Total Stockholders' Equity 55.000 115,000 (12,000) 158,000 3,000 78,000 (6,000) 75,000 52,000 37,000 (6,000) 83.000 Total Liabilities and Stockholders' Equity $244,000 $170,000 $74,000 Dental. Inc Dental, Inc. Income Statement December 31, 2025 Sales Revenue Interest Revenue Gain on Sale of Plant Assets Total Revenues and Gains Cost of Goods Sold Salaries and Wages Expense Depreciation Expense-Plant Assets Other Operating Expense Interest Expense $290,700 1,600 6,000 $298,300 147,400 47,200 16,000 24,400 3,500 O A. $43,200 1,600 6,000 $298,300 Interest Revenue Gain on Sale of Plant Assets Total Revenues and Gains Cost of Goods Sold Salaries and Wages Expense Depreciation ExpensePlant Assets Other Operating Expense Interest Expense Income Tax Expense Total Expenses Net Income 147,400 47,200 16,000 24,400 3,500 7,800 246,300 $52,000 Use the direct method to compute the payments made to employees. (Accrued Liabilities relate to other operating expense.) O A. $43,200 B. $24,400 C. $71,600 OD. $47,200