Determine the cash paid to suppliers for purchase of Inventory as would be reported in the Operating Activities section of the

Statement of Cash Flows if the Cost of Goods Sold for the year is $ 209,000 and Merchandise Inventory increased by

$86,000 and Accounts Payable decreased by $23,000.

a. $100,000

b. $318,000

c. $146,000

d. $272,000

Please explain how you determined your answer.