Logan Company has other operating expenses of $260,000. There has been an increase in prepaid expenses of $16,000 during the year, and accrued liabilities are $24,000 lower than in the prior period. Using the direct method of reporting cash flows from operating activities, what were Logan's cash payments for operating expenses?

a. $248,000 b. $252,000 c. $220,000 d. $300,000

I found the answer but can someone explain this for me thoroughly please