All That Remains Products has projected sales for next year of: Q$1$Q$2$Q$3$Q$4$Sales$ $75,300$$ $79,250$$ $86,150$$ $92,640$ The company places orders each quarter that are $45$ percent of the following quarter's sales and has a $60-$day payables period. What is the accounts payable balance at the end of the third quarter? $$20,357$ $$25,845$ $$12,923$ $$27,792$ $$13,896$