Crimson Inc. had a gross payroll of $50,000. The FICA tax was 7.65% of the gross payroll. Federal and state withholding was $2,485 and $420 respectively. Which of the following amounts will be reported as a decrease on the statement of cash flows of the company?
a. $47,295
b. $50,000
c. $43,270
d. $46,175