As at commencement of the year £112,500 was owed to the advertising agent. His bill for the current year was for £827,200; but this includes £30,000 for future television advertising which needs to be paid next year. However, £49,800 is owed to the agent as at the year-end for services already performed in the current year. Identify the cash outflow in the current year.

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a £734,500 b £889,900 £859,900 £764,500 c C d