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, $213,000

Operating Expenses, $33,000

From the balance sheet:

	Beginning Balance	Ending Balance
Accounts Receivable	$14,500	$17,900
Merchandise Inventory	24,100	18,400
Accounts Payable	6,900	13,500
Accrued Liabilities	4,800	1,600

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. $207,300

B. $200,700

C. $212,100

D. $213,900