In its 2013 annual report, Navya Naturals reported accrued liabilities of $10.01 million at the end of

Question:

In its 2013 annual report, Navya Naturals reported accrued liabilities of $10.01 million at the end of 2013 and $8.2 million at the end of 2012. The company's operating expenses for 2013 totaled $78.5 million.

Required
Using the direct method, what amount would the company report as cash payments for operating costs on its 2013 statement of cash flows?