Crimson Inc. had a gross payroll of $51,000. The FICA tax was 6.95% of the gross payroll. Federal and state withholding was $2,250 and $460, respectively. Which of the following amounts will be reported as a decrease on the statement of cash flows of the company?
Round your answer to whole number.
a. $44,746
b. $51,000
c. $50,166
d. $51,835