Can you solve this general accounting problem using appropriate accounting principles?

Horizon Manufacturing reported the cost of goods sold on its income statement as $78,500. The following account balances appeared on the company's comparative balance sheet for the saine year: | Account _| En Ending Balance| Balance|Beginning Beginning Balancel The company uses the indirect method to determine the net cash provided by operating activities. The cost of goods sold, adjusted to a cash basis, on the company's statement of cash flows for the year would be