Total operating expenses on Tucker Company's income statement for last year totaled $215,000. During the year the accounts payable stayed the same, the accrued liabilities stayed the same, and prepaid expenses stayed the same. Depreciation expense for the year was $11,000. Based on this information, operating expenses adjusted to cash basis under the direct method on the statement of cash flows

would be:
A) $215,000.
B) $204,000.
C) $226,000.
D) none of these.

B