Vineyard Co. uses the DIRECT method to determine cash flows from operating activities. The following information is available from the 20A1 and 20A2 balance sheets and income statements: Prepaid Insurance $40,000 at 12/31/20A2 $25,000 at 12/31/20A1 Insurance Expense $120,000 for the year 20A2 $112,000 for the year 20A1 What amount of disbursement for insurance should Vineyard present in its Statement of Cash Flows for the year ended 12/31/20A2? Group of answer choices $127,000. $105,000. $143,000. $135,000