Parmesan Company uses the direct method for its statement of cash flow. It reports the following information regarding the year 2013: From the income statement: Revenues: $240,000 Cost of goods sold: $190,000 Operating expenses: $25,000 From the balance sheet: Beginning balance Ending balance Accounts receivable: $12,000 $15,000 Inventory: $22,000 $18,000 Accounts payable: $7,000 $12,000 Accrued liabilities: $3,000 $1,200 On the statement of cash flows, what amount will be shown for payments to suppliers for operating expenses? (Please assume that accounts payable are for purchases of inventory only.)

$18,600

$26,800

$23,200

$30,000