A.) What is the current year's accounts payable balance?

Category	Prior Year	Current Year
Accounts payable	?	?
Accounts receivable	320,715	397,400
Accruals	40,500	33,750
Additional paid in capital	500,000	541,650
Cash	17,500	47,500
Common Stock	94,000	105,000
COGS	328,500	429,499
Current portion long-term debt	33,750	35,000
Depreciation expense	54,000	55,360
Interest expense	40,500	42,371
Inventories	279,000	288,000
Long-term debt	339,606.00	399,624
Net fixed assets	946,535	999,000
Notes payable	148,500	162,000
Operating expenses (excl. depr.)	126,000	161,485
Retained earnings	306,000	342,000
Sales	639,000	849,801
Taxes	24,750	48,399