The financlal statements of Seldin, Incorporated, provide the following information for the current year: Accounts receivable Inventory Prepaid expenses Accounts payable (for merchandise) Accrued expenses payable Net sales Cost of goods sold operating expenses (including depreciation of $18,000 ) December 31 January 1 $35,060$40,000 $55,000$51,000 \$ 12,000$14,000 533,009532,000 515,000 5. 20,000 5. 260,000 $130,800 580,000 What is the amount of Seldin's cash payments for operating expenses during the current year? Select one: a. $65,000 b. $81,000 c. $73,000 d. 559,000