Calder Water Company has budgeted direct materials inventory purchases as follows: October: $345,000.00 November: $370,000.00 December: $410,000.00 Calder 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 31? O A. $406,000.00 OB. $369,000.00 C. $410,000.00 OD. $443,000.00