Use the Following Information About the Current Year's Operations of a Company

Use the following information about the current year's operations of a company to calculate the cash paid for merchandise. $$\begin{array} { l l | l } \text { Cost d goods sold } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & \$ 226,000 \\\hline \text { Merchandise inventory. January } 1 \ldots \ldots \ldots \ldots \ldots \ldots & 54,800 \\\hline \text { Mer chandise inventory. December } 31 \ldots \ldots \ldots \ldots \ldots & 57,400 \\\hline \text { Accounts payable, January } 1 \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 54,400 \\\hline \text { Accounts payable, December } 31 \ldots \ldots \ldots \ldots \ldots \ldots & 59,800\end{array}$$

A) $234,000.
B) $220,000.
C) $223,200.
D) $218,000.
E) $228,800.