BH Wholesalers has a sales budget for December of $800,000. Cost of merchandise sold is expected to be 30% of sales. Sixty percent (60%) of all merchandise is paid for in the month of purchase and the remaining 40% is paid in the following month. The merchandise inventory balance on November 30 is $24,000 and the December 31 merchandise inventory balance is budgeted to be $30,000. What is the budgeted accounts payable balance at December 31?