Arena, inc. uses the direct method to prepare its statement merchandise inventory of cash flows. use the following information reported for 2019 to compute the amount of cash paid for cost of goods sold, $140,000 merchandise inventory, beginning balance. $26,000 merchandise inventory, ending balance, $68,000 accounts payable, beginning balance, $7.700 accounts payable, ending balance, $5,300 o a. $179.600 o b. $182,000 o c. $98,000 o d. $184,400 click to select your answer