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Sheridan Corporation reports operating expenses (do not include cost of goods sold or salaries) of $215,000, including depreciation expense of $33,000, amortization expense of $5,100,

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Sheridan Corporation reports operating expenses (do not include cost of goods sold or salaries) of $215,000, including depreciation expense of $33,000, amortization expense of $5,100, and a gain of $1,700 on the disposal of equipment during the current year. During this same period, prepaid expenses increased by $15,000 and rent payable decreased by $4,400. Calculate the cash payments for other operating expenses. Cash payments for operating expenses

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