The financial statements of York, Inc., provide the following information for the current year:

	Dec.31				Jan.1
Accounts receivable	$	136,500			$	120,750
Inventory	$	131,250			$	126,000
Prepaid expenses	$	33,600			$	31,500
Accounts payable (for merchandise)	$	118,650			$	110,775
Accrued expenses payable	$	33,075			$	36,225
Net sales	$	1,548,750
Cost of goods sold	$	813,750
Operating expenses (including depreciation of $47,250)	$	183,750

Compute the amount of cash payments for operating expenses.

Select one:

a. $138,600

b. $141,750

c. $189,000

d. $174,825