Examine the partial balance sheet vertical analysis below. ASSETS CASH ACCOUNTS RECEIVABLE COMPANY, INC BALANCE SHEET as of December 31, 2022 LIABILITIES TOTAL ASSETS ACCOUNTS PAYABLE EQUITY NOTES PAYABLE TOTAL LIABILITIES TOTAL EQUITY TOTAL LIABILITIES + EQUITY $23,650 $31,350 $55,000 $ $15,400 $20,900 43% 57% 100% % 28% 62% 38% 100% Based on the information shown, what is the correct amount and percentage of accounts payable?