Prevous Page 6 of 11 ml Next for the year were $300,000. Accrued expenses decreased by $30,000 during the year Cash paryments for operating expenses to be reported on the cash now statement using the direct method would be ng expenses oter than deprecanon pas any decrease n current habites or minus an increase in current liabines or S300.000 + .000 $330,000 O b operaling expenses other than depreciation or $300,000 Oc operating expenses other than depreciation minus any decrease in current sabilities or $300,000-$30.000 $270,000 o d accrued expenses of s30,000 o