Paper Clip Company sells office supplies. The following information summarizes the company's operating activities for the year: Utilities for the store Sales commissions Sales revenue Purchases of merchandise January 1 inventory Rent for store December 31 inventory $ 9,600 10,100 164,000 89,500 27,000 13,800 23,200 What are total operating expenses? O A. $19,700 B. $23,400 C. $33,500 D. $23,900