Vatsala Company uses the direct method for its statement of cash flow. It reports the following information regarding the year 2014:

From the income statement: Sales Revenues, $265,000 Cost of Goods Sold, $210,000 Operating expenses, $31,000

From the balance sheet:

Beginning Balance Ending Balance

Accounts Receivable: $14,500 $17,800

Inventory: 23,500 17,800

Accounts Payable: 6,000 13,500

Accrued Liabilities: 4,000 1,500

On the statement of cash flows, what amount will be shown for payments to suppliers for inventory purchases? (Assume that Accounts Payable are for purchases of inventory only.) A) $204,300 B) $211,800 C) $196,800 D) $208,200