Westwood, Inc. reported COGS of $175,000 on the 2020 Income Statement and the following on the 2020 and 2019 balance sheets:

	2020	2019
Inventory	$40,000	$60,000
Accounts Payable	$46,000	$42,000

Under the direct method, how much would Westwood report as Cash Paid to Suppliers on the 2020 Statement of Cash Flows?

Group of answer choices

$151,000

$163,000

$191,000

$199,000