Davis Metals Company uses the direct method to prepare its statement of cash flows

Use the following information reported for the year 2017 to compute the cash paid to suppliers for operating expenses.

Operating expenses, $29,000
Accrued Liabilities, beginning balance, $3,400
Accrued Liabilities, ending balance, $5,400

A) $32,400
B) $31,000
C) $27,000
D) $34,400

C .C)
Accrued Liabilities, beginning balance $3,400
Add: Operating expenses 29,000
Less: Accrued Liabilities, ending balance (5,400 )
Cash paid for operating expenses $27,000