Mei Company uses the direct method to prepare its statement of cash flows. Refer to the following information reported for 2017: Cost of Goods Sold, $153,000 Merchandise Inventory, beginning balance, $28,000 Merchandise Inventory, ending balance, $60,000 Accounts Payable, beginning balance, $8,100 Accounts Payable, ending balance, $5,100 Operating expenses, $27,000 Accrued Liabilities, beginning balance, $2,900 Accrued Liabilities, ending balance, $6,000 Use the direct method to compute the cash paid to suppliers. (Accrued Liabilities relate to operating expenses.)

A. $188,000

B. $164,100

C. $163,900

D. $211,900