Indulgence Chocolates Has Provided the Following Information The Cash Payments Made to Suppliers During the Year Total

Indulgence Chocolates has provided the following information: $\begin{array}{ll}\text { Cost of sales for the year } & \$ 190,000 \\\text { Opening balance of accounts payable } & \$ 50,000 \\\text { Closing balance of accounts payable } & \$ 60,000 \\\text { Opening balance of inventory } & \$ 20,000 \\\text { Closing balance of inventory } & \$ 36,000\end{array}$ The cash payments made to suppliers during the year total:

A) $184 000
B) $164 000
C) $196 000
D) $200 000