Assume the Following Information Was Available for the Current Year's

Assume the following information was available for the current year's operations of the shoe company founded by Blake Mycoskie,TOMS.Use these data to calculate the cash paid for merchandise.
$\begin{array}{|l|r|}\hline \text { Cost of goods sold } & \$ 226,000 \\\hline \text { Merchandise inventory, January 1 } & 54,800 \\\hline \text { Merchandise inventory, December 31 } & 57,400 \\\hline \text { Accounts payable, January 1 } & 54,400 \\\hline \text { Accounts payable, December 31 } & 59,800 \\\hline\end{array}$

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