If 'other expenses' in the profit and loss report is $35,000 including $8,000 of depreciation, accrued 'other expenses' at the beginning of the year is $1,000 and $0 at the end of the year, the figure for 'other expenses' that will appear in the statement of cash flows for the year is:

Group of answer choices

$32,000.

$25,000.

$28,000.

$33,000.