Pharoah Supply Company has other operating expenses of $$446400.$ There has been a decrease in prepaid expenses of $$19800$ during

the year, and accrued liabilities are $$29800$ larger than in the prior period. Using the direct method of reporting cash flows from

operating activities, what were Pharoah's cash payments for operating expenses?

$$496000$

$$396800$

$$456400$

$$436400$