Emmie Martin Company had $$227,000$ of Accounts Payable on March $31,2016.$ During March, the company made total purchases on account of $$387,480,$ and paid a total of $$420,920$ cash on accounts payable.

Determine the balance of Accounts Payable on March $1,2016.$

A$)$ $$581,400$

B$)$ $$260,440$

C$)$ $$260,800$

D$)$ $$13,560$