Blaney Lumber's forecasted sales for April; May; June; and July are $$200,000$;$$230,000$;$$190,000$; and $$240,000$; respectively. Sales are $60\%$ cash and $40\%$ credit with all accounts receivables collected in the month following the sale. Cost of goods sold is $75\%$ of sales and ending inventory is maintained at $$60,000$ plus $10\%$ of the following month's cost of goods sold. All inventory purchases are paid $20\%$ in the month of purchase and $80\%$ in the following month. What is the balance of accounts payable on the Blaney Lumber's June $30$ budgeted balance sheet?

A$.$ $$117,000$

B$.$ $$111,000$

C$.$ $$29,250$

D$.$ $$146,250$