Harrison Company, a small consulting firm, charges all of its operating expenses on Accounts Payable. On January 1, 2019, Harrison's Accounts Payable balance was $12,000 and, during the year, an additional $108,000 of operating expenses was charged on account. The ending Accounts Payable balance was $36,000. What is the amount of cash paid for expenses during 2019? a. $120,000 b. $132,000 c. $32,000 d. $84,000