Black Corp.s accounts payable at December 31, Year 1, totaled $900,000 before any necessary year-end adjustments relating to the following transactions:\ On December 27, Year 1, Black wrote and recorded checks to creditors totaling $400,000, causing an overdraft of $100,000 in Blacks bank account at December 31, Year 1. The checks were mailed on January 10, Year 2.\ On December 28, Year 1, Black purchased and received goods for $153,061, terms 2/10, n/30. Black records purchases and accounts payable at net amounts. The invoice was recorded and paid January 3, Year 2.\ Goods shipped FOB destination on December 20, Year 1, from a vendor to Black were received January 2, Year 2. The invoice cost was $65,000.\ At December 31, Year 1, what amount should Black report as total accounts payable?\ \ Select one:\ a. $1,515,000\ b. $1,450,000\ c. $1,153,061\ d. $1,053,061