ABC Company uses the direct method to prepare its statement of cash flows. Presented below are selected items from its financial statements.

	12/31/Yr 3	12/31/Yr 2
Accounts receivable	$89,000	$56,000
Prepaid insurance	$2,800	$4,600
Wages payable	$9,500	$12,000
Interest payable	$12,000	$8,900
Sales revenue	$860,000
Cost of goods sold	$495,000
Wages expense	$110,000
Insurance expense	$13,200
Interest expense	$19,000

Which of the following would be shown in the Operating Activities section related to wages?