Westwood reported SG&A Expenses of $120,000 (which includes Depreciation Expense of $35,000) on its 2020 Income Statement and the following on its 2020 and 2019 balance sheets:

	2020	2019
Prepaid expenses	$5,000	$4,000
Accrued liabilities	$8,000	$4,000

Under the direct method, how much would Westwood report for Cash Paid for Operating Expenses on the 2020 Statement of Cash Flows?

Group of answer choices

$82,000

$85,000

$87,000

$155,000