Jewel Tone Paints Company uses the direct method for preparing its statement of cash flow

Jewel Tone reports the following information regarding 2017:

From the income statement:
Sales Revenues, $267,000
Cost of Goods Sold, $213,000
Operating Expenses, $33,000

From the balance sheet:

Beginning Balance Ending Balance
Accounts Receivable $14,500 $17,900
Merchandise Inventory 24,100 18,400
Accounts Payable 6,900 13,500
Accrued Liabilities 4,800 1,600

What amount will be shown for payments to suppliers for Merchandise Inventory purchases? (Assume that Accounts Payable are for purchases of merchandise inventory only.)
A) $207,300
B) $213,900
C) $200,700
D) $212,100

C .C)
Merchandise Inventory, ending balance $18,400
Add: Cost of Goods Sold 213,000
Less: Merchandise Inventory, beginning balance (24,100 )
Purchases $207,300
Add: Accounts Payable, beginning balance 6,900
Less: Accounts Payable, ending balance (13,500 )
Cash Paid for Merchandise Inventory $200,700