sturdy construction co had the following financial data extracts for the recently completed operating year:

Net sales $145,000,000

Gross profit 70,000

Operating income 48,000,000

Interest expense 6,000,000

Net income 25,200,000

Decrease in inventory (12,000,000)

Increase in (bank) interest payable 2,000,000

Increase in accounts payable 15,000,000

What is the amount of cash paid to suppliers recognized under the direct method when calculating operating cash flow?