Erie Company reports the following comparative balance sheets and income statement information for the current year. Comparative Balance Sheets 12/31/201512/31/2016Assets        Cash $90,000?  $ 50,000 Accounts receivable  34,000?   18,000? Prepaid insurance  34,000?   42,000? Inventory  10,000?   26,000? Property, plant & equipment  42,000?   50,000? Total Assets $ 210,000  $186,000?          Liabilities and Stockholder's Equity        Accounts payable $ 50,000  $34,000? Salaries payable  18,000?   42,000? Long-term notes payable  26,000?   34,000? Common stock  22,000?   22,000? Retained earnings  94,000?   54,000? Total Liabilities and Stockholders'

Equity $ 210,000  $186,000? 2016 Income StatementRevenue$290,000?  Cost of goods sold (162,000)? Gross margin 128,000?  Operating expenses (82,000)? Net income$46,000?  Assuming accounts payable is used for inventory purchases only, what was the amount of cash paid for inventory purchases during the year?

A. $34,000
B. $194,000
C. $162,000
D. $178,000


Answer: B

Business

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