$($Appendix $11$A$)$ Cash Payments for Operating Expenses

Luna Inc. reported operating expenses of $$133,500,$ excluding depreciation expense of $$36,200.$ During the year, Luna reported a decrease in prepaid expenses of $$9,800$ and a decrease in accrued liabilities of $$18,200.$

Required:

Compute the amount of cash payments for operating expenses using the direct method.

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