Heron Company has a sales budget for next month of $200000. Cost of goods sold is expected to be 60 percent of sales. All goods are purchased in the month used and paid for in the month following purchase. The beginning inventory of merchandise is $30000, and an ending inventory of $35000 is desired. Beginning accounts payable is $144000. 2 For Heron Company, the ending accounts payable should be A $35,000 B $125,000 $120,000 D $144,000