Kirkland Company's prepaid rent was $40,000 at December 31 . 2014, and $15,000 at December 31 . 2013 . Kirkland's income statement for 2014 reported rent expense as $10,000 . What amount of cash disbursements for rent would be reported in Kirkland's net cash flows from operating activities for 2014 presented on a direct basis?

a. $10,000
b. $20,000
c. $35,000
d. $45,000


C

Business

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