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

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

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