Nagel Co.'s prepaid insurance was $90,000 at December 31, 2013 and $45,000 at December 31, 2012. Insurance expense was $31,000 for 2013 and $27,000 for 2012. What amount of cash disbursements for insurance would be reported in Nagel's 2013 net cash provided by operating activities presented on a direct basis?
a) $59,000
b) $76,000
c) $94,000
d) $31,000