For the current year A Corporation had a beginning and ending inventory balance of $56,000 and $32,000 respectively. A

corporation makes all its inventory purchases on account and has a beginning and ending balance in its Accounts Payable

account of $273,000 and $154,000 respectively. The Cost of Goods Sold during the period was $189,000 If A corporation

uses the direct method of reporting cash flows from operating activities, determine the cash payments for inventory for the

period.

a. $284,000

b. $214,000

c. $46,000

d. $332,000