$13))$ Dilly Farm Supply is located in a small town in the rural west. Data regarding the store's operations follow:

Sales are budgeted at $$251,000$ for November, $$291,000$ for December, and $$218,000$ for January.

Collections are expected to be $60\%$ in the month of sale and $40\%$ in the month following the sale.

The cost of goods sold is $75\%$ of sales.

The company desires to have an ending merchandise inventory at the end of each month equal to $90\%$ of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase.

Other monthly expenses to be paid in cash are $$20,000.$

Monthly depreciation is $$25,000.$

Ignore taxes.

Accounts payable at the end of December would be: