Rory Co.'s prepaid insurance was $50,000 at December 31,20X5 and $25,000 at December 31,204. Insurance expense was $20,000 for 20X5 and $15,000 for 20X4. What amount of cash disbursements for insurance should be reported in Rory's 2005 net cash flows from operating activities presented on a direct basis? $55,000$20,000$45,000$30,000