Income Statement for the year 2019 Covid Company showed : Rent expense $80,000, Salary expense $99,000, Depreciation expense $11,000, Utilities expense $55,000. Statement of Financial Position Covid Company as of 1 January 2019 showed prepaid rent expense $200,000 and salary payable $22,000. As of 31 January 2019, Statement of Financial Position Covid Company showed : prepaid rent expense $120,000 and salary payable $10,000. What amount was reported on the statement of cash flows as cash outflow for operating expense ?