The operating expenses of a company total $100,000, with the accrued expenses payable beginning balance being $200,000 and the accrued expenses payable ending balance being $50,000. The company has no prepaid expenses, amortization, or depreciation. Using the direct method, calculate the adjustment for cash payments of operating expenses. 

a.) $150,000 

b.) $100,000 

c.) $300,000 

d.) $250,000