The following items were reported on the balance sheets and income statement for Centerton Inc, a service company: Accounts payable, December 31, 2016 $ 64,000 Accounts payable, December 31, 2017 48,000 Operating expenses—2017 170,000 What amount would be reported in the operating activities section of the statement of cash flows for payments for operating expenses under the direct method?

a. $186,000
b. $154,000
c. $180,000
d. $170,000


a

Business

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