Harrison Company, a Small Consulting Firm, Charges All of Its

Harrison Company, a small consulting firm, charges all of its operating expenses on Accounts Payable. On January 1, 2013, Harrison's Accounts Payable balance was $12,000 and, during the year, an additional $108,000 of operating expenses was charged on account. The ending Accounts Payable balance was $36,000. What is the amount of cash paid for expenses during 2013?

A) $132,000
B) $120,000
C) $84,000
D) $32,000