To calculate the cash paid for other operating expenses, adjust the other operating expenses reported on the income statement by the net changes in prepaid expenses and accrued liabilities for the period. The correct calculation is:

Cash paid for other operating expenses = Other operating expenses - Decrease in prepaid expenses + Increase in other accrued liabilities = 4,500 - 200 + 300 = 4,000.

• Option B is incorrect because it adds the decrease in prepaid expenses instead of subtracting it (4,500 + 200 + 300 = 4,400).
• Option C is incorrect because it adds the increase in accrued liabilities instead of subtracting it (4,500 - 200 + 300 = 4,600).

This question tests the understanding of converting cash flows from the indirect to the direct method in financial statement analysis.