19. An analyst has obtained the following information regarding ABC, Inc. Using this information, he needs to estimate the company's Accounts Payable.

Sales = $93,924 Cost of Goods Sold (COGS) = $28,228 Cash Cycle = 36 days Operating Cycle = 113 days Accounts Receivable Period = AR Period = Average Collection Period (ACP) = 35 days What is the company's Accounts Payable balance?