Tatum Company has other operating expenses of $223,000. There has been an increase in prepaid expenses of $10,000 during the year, and accrued liabilities are $26,000 lower than in the prior period. Using the direct method of reporting cash flows from operating activities, what were Tatum's cash payments for operating expenses?

A. $259,000

B. $239,000

C. $187,000

D. $213,000