Jewel Tone Paints Company uses the direct method for preparing its statement of cash flow. Jewel Tone reports the following information regarding 2017:

From the income statement:

Sales Revenues, $267,000

Cost of Goods Sold, $214,000

Operating Expenses, $35,000

From the balance sheet:

Beginning Balance

Ending Balance

Accounts Receivable

$14,800

$17,900

Merchandise Inventory

23,800

17,800

Accounts Payable

6,000

13,900

Accrued Liabilities

4,600

1,900

What amount will be shown for payments to suppliers for Merchandise Inventory purchases? (Assume that Accounts Payable are for purchases of merchandise inventory only.)

A. $208,000 B. $215,900 C. $200,100

D. $212,100