Blake Sodas, Inc has budgeted direct materials inventory purchases as follows October November December $345,000 $360.000 $470,000 Blake Sodas, Inc. pays for 10% of their purchases during the month of purchase, 70% during the month following the purchase, and the remaining 20% two months after the month of purchase What is the budgeted accounts payable balance on December 312 O A $495,000 OB. $450,000 OC. $470,000 OD. $423,000