A (€76,330) is the correct answer.

Here’s the key idea under the indirect method:

• Decrease in prepaid insurance means the company used up more prepaid insurance than it paid in cash, so cash paid is lower than expense by €2,200.
• Increase in accrued utilities payable means the company recognized utilities expense but has not yet paid it, so cash paid is also lower than expense by €1,520.

So:

Cash paid = Other operating expenses − decrease in prepaid insurance − increase in accrued payable
Cash paid = 80,050 − 2,200 − 1,520 = 76,330

Why the others are wrong

• B (€79,370) would imply only one of the two adjustments was made.
• C (€80,730) goes in the wrong direction and would mean cash paid exceeded expense.

A useful check: both adjustments reduce cash paid, so the answer must be less than €80,050.