Case Corp. had accounts payable of $100,000 recorded in the general ledger as of December 31, 2012 before consideration of the following unrecorded purchases on credit: Amount Date Shipped Date Received FOB Terms $8,000 12-22-12 12-24-12 Destination 13,000 12-28-12 1-2-13 Destination 12,000 9,000 $42,000 1-2-13 1-3-13 Shipping point 12-31-12 1-5-13 Shipping Point In Case's December 31, 2012 balance sheet, the accounts payable should be reported in the amount of: Select one: O a. $100,000 O b. $108,000 OC $121,000 Od. $142,000 Oe $117,000