The following information pertains to Handen Corp. in Year 2 Cost of goods sold expense for the year $200,000 Accounts payable at beginning of the year 25,000 Accounts payable at end of the year 40,000 Inventory at beginning of the year 85,000 Inventory at end of the year 65,000 If Handen uses the direct method to prepare its statement of cash flows, what amount should be reported as the cash paid for cost of goods sold in Year 2? A. $165,000 B. $195,000 O C. $205,000 O D. $235,000