Using the following details, adjust cost of goods sold to a cash basis according to the direct method for the preparation of the statement of cash flows: Cost of goods sold on income statement $15,000 Inventory beginning balance $30,000 Inventory ending balance $33,000 Accounts payable beginning balance $21,000 Accounts payable ending balance $23,000 What is the cash payments to suppliers? (Worth 5 points) a) $15,000 b) $10,000 c) $14,000 d) $16,000