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: In Case's December 31, 2012 balance sheet, the accounts payable should be reported in the amount of: Select one: a. $122,000 b. $108,000 c. $121,000 d. $109,000 e. $117,000