The Seaside Corporation provides moving services to local clients. Seaside reported the following data for 2014:

SEASIDE CORPORATION
Statement of Financial Position
As at December 31, 2014
Assets	2014	2013
Cash	$88,600	$49,100
Accounts receivable	85,000	59,400
Prepaid insurance	70,000	60,000
Total current assets	243,600	168,500
Property, equipment and vehicles	360,000	305,000
Accumulated depreciation	-110,400	-105,900
Total non-current assets	249,600	199,100
Total Assets	$493,200	$367,600
Liabilities and Shareholders' Equity
Accounts payable	$21,500	$18,600
Wages Payable	3,000	4,000
Total current liabilities	24,500	22,600
Bank loan payable	50,000	60,000
Total liabilities	74,500	82,600
Common Shares	200,000	200,000
Retained Earnings	218,700	85,000
Total Shareholders Equity	418,700	285,000
Total Liabilities & Shareholders' Equity	$493,200	$367,600
SEASIDE CORPORATION
Income Statement
For the Year Ended December 31, 2014
Moving revenue		$450,000
Gain on Sale of Vehicle		5,000
Total revenues		$455,000
Expenses:
Depreciation expense	59,500
Wage expense	134,000
Vehicle maintenance expense	102,400
Interest expense	5,400	301,300
Net income		$153,700

Additional data:

(1) A vehicle originally costing $65,000 was sold for $15,000.

(2) Cash dividends were paid during the year.

(3) All new property, equipment and vehicle purchases were purchased with cash.

Using the DIRECT method, Cash Paid for wages is?

Question 51 options:

	$138,000
	$137,600
	$131,000
	$130,000
	None of the above