May I ask why the answer for q13 is D? Thanks

12.Nassau Farms, Ltd., made sales of $760,000 and had cost of goods sold of $410,000.

Inventory decreased by $10,000 and accounts payable decreased by $12,000. Operating

expenses were $180,000. How much was Nassau Farms's net income for the year?

a. $172,000 c. $168,000

b. $170,000 d. $350,000

13. Use the Nassau Farms data from question 12. How much cash did Nassau Farms pay for

inventory during the year?

a. $410,000 c. $422,000

b. $400,000 d. $412,000