The following items were reported on the balance sheets and income statement for Transformer Inc., a service company:

Accrued liabilities, December 31, 2011	$ 92,000
Accrued liabilities, December 31, 2012	55,000
Operating expenses--2012	200,000

What amount would be reported in the operating activities section of Transformer's statement of cash flows for payments for operating expenses under the direct method?