Total operating expenses on the Companys income statement for 2020 totaled $215,000. between the beginning and end of the year, the accounts payable increased by $7,000 , the accrued expense payable decreased by $4,500 and prepaid expenses decreased by 1,500. Depreciation expense for 2020 was $11,000. Based on this information, operating expenses adjusted to a cash basis under the direct method would be

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