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Cridberg Corporation's selling and administrative expenses for last year totaled $272,000. During the year the company's prepaid expense account balance increased by $24,000 and accrued liabilities decreased by $18,000. Depreciation for the year was $37.000. Based on this information, selling and administrative expenses adjusted to a cash basis under the direct method on the statement of cash flows would be: Multiple Choice $267.000 $351,000 $193.000 Multiple Choice $267,000 $351,000 $193,000 $277,000