For 2023, what is the day's accounts payable

Note: Use cost of goods sold for purchases.

Round to two decimals.

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Louie Laker Company } & \multicolumn{2}{|c|}{ Louie Laker Company } \\ \hline \multicolumn{2}{|c|}{ Balance Sheet } & \multicolumn{2}{|c|}{ Income Statement } \\ \hline & 2023 & & 2023 \\ \hline Cash & $54,639 & Sales & $901,117 \\ \hline Accounts Receivables & $133,946 & Cost of Goods Sold & $567,284 \\ \hline Inventory & $362,250 & Gross Margin & $333,834 \\ \hline \multirow[t]{2}{*}{ Total Current Assets } & $428,697 & & \\ \hline & & Selling \& Administrative & $161,000 \\ \hline Gross Fixed Assets & $1,039,844 & G\&A Expenses & $70,840 \\ \hline less Accumulated Dep. & $220,031 & Depreciation & $16,100 \\ \hline Net Plant and Equipment & $819,813 & Other & $9,996 \\ \hline \multirow[t]{2}{*}{ Total Assets } & $1,248,509 & Total Operating Expenses & $257,936 \\ \hline & & Earnings Before Interest and Taxes & $75,897 \\ \hline Accounts Payable & $97,755 & Interest Expense & $40,619 \\ \hline CPLTD & $32,655 & Earnings Before Taxes & $16,165 \\ \hline Accrued Expenses & $39,004 & Taxes@ 34\% & $5,496 \\ \hline Short-term Notes Payable & $225,400 & Net Income & $10,669 \\ \hline Total Current Liabilities & $394,814 & & \\ \hline Long-Term Debt & $678,338 & & \\ \hline Retained Earnings & $175,358 & & \\ \hline Total Liabs \& Eq. & $853,695 & & \\ \hline \end{tabular}