The Following Information Was Provided by the Records of QRS

The following information was provided by the records of QRS for the current reporting year: $\begin{array}{|l|r|}\hline \text { Cost of goods sold (as reported on the income statement) .. } & \$ 80,000 \\\hline \text { Inventory increase } & 20,000 \\\hline \text { Accounts payable increase } & 3,000 \\\hline\end{array}$ The cash paid to suppliers was:

A) $63,000
B) $77,000
C) $80,000
D) $97,000