ABC Corp.'s accounts payable at December 31, 20x8, totaled $900,000 before any necessary year-end adjustments relating to the following transactions:

On December 27, 20x8, ABC wrote and recorded checks to creditors totaling $400,000 causing an overdraft of $100,000 in ABC's bank account at December 31, 20x8. The checks were mailed out on January 10, 20x9.

On December 28, 20x8, ABC purchased and received goods for $153,061, terms 2/10, n/30. ABC records purchases and accounts payable at net amounts. The invoice was recorded and paid January 3, 20x9.

Goods shipped F.O.B. destination on December 20, 20x8 from a vendor to ABC were received and recorded January 2, 20x9. The invoice cost was $65,000.

At December 31, 20x8, what amount should ABC report as total accounts payable?

a $1,153,061

b $1,053,061

c $1,515,000

d $1,450,000