The financial statements of Seldin, Incorporated, provide the following information for the current year: December 31 January 1 Accounts receivable $ 35,000 $ 40,000 Inventory $ 55,000 $ 51,000 Prepaid expenses $ 12,000 $ 14,000 Accounts payable (for merchandise) $ 33,000 $ 32,000 Accrued expenses payable $ 15,000 $ 20,000 Net sales $ 260,000 Cost of goods sold $ 130,000 Operating expenses (including depreciation of $18,000) $ 80,000 What is the amount of Seldin's cash payments for operating expenses during the current year? a. $65,000 b. $81,000 c. $73,000 d. $59,000