Hilliard Company, a small consulting firm, charges all of its operating expenses on Accounts Payable. On January 1, Year 2, Hilliard's Accounts Payable balance was $24,000 and, during Year 2, an additional $216,000 of operating expenses were charged on account. On December 31, Year 2, the Accounts Payable balance was $72,000. What is the amount of cash paid for expenses during Year 2?

A. $64,000
B. $168,000
C. $240,000
D. $264,000


Answer: B

Business

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