Nagel Co.'s prepaid insurance was $95,000 at December 31, 2015 and $45,000 at December 31,...

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Accounting

Nagel Co.'s prepaid insurance was $95,000 at December 31, 2015 and $45,000 at December 31, 2014. Insurance expense was $31,000 for 2015 and $27,000 for 2014. What amount of cash disbursements for insurance would be reported in Nagel's 2015 net cash provided by operating activities presented on a direct basis?

*answer is $81,000, I'm just not sure how to get it :)

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