An analysis of changes in selected balance sheet accounts of Goddard Corporation shows the following for the current year:

Plant and Equipment accounts:
Debit entries to asset accounts $160,000
Credit entries to asset accounts 118,000
Debit entries to accumulated depreciation accounts
(resulting from sale of plant assets) 91,000
Credit entries to accumulated dereciation accounts
(representing depreciation for the current year) 107,000


Goddard 's income statement for the current year includes a $14,000 loss on disposal of plant assets. All payments and proceeds relating to purchase or sale of plant assets were in cash.

Refer to the above data. The amount of cash paid by Goddard to acquire plant assets during the current year was:

A. $ 53,000.
B. $267,000.
C. $ 42,000.
D. $160,000