"Oriole Company's prepaid insurance was $180000 at December 31, Year 18 and $90000 at December 31, Year 17. Insurance expense was $61500 for Year 18 and $54300 for Year 17. What amount of cash disbursements for insurance would be reported in Oriole's Year 18 net cash provided by operating activities presented on a direct basis?" "$61,500" O "$ 118,500" O "$ 151,500" O "$187,200" a