I need detailed help with steps on how to solve, and where each number comes from, be ready for follow up questions :

Dilly Farm Supplies is located in a small town in the rural west . Data regarding the store's operations follow :

Sales are budgeted at $290,000 for November , $310,000 for December, and $210,000 for December

Collections are expected to be 65% in month of sale, 33% in following month, and 2% uncollectible

The cost of goods sold is 80% of sales

The company purchases 70% of its merchandise in month prior to month of sale and 30% in month of sale. Payment for merchandise is made in month following purchase.

Other monthly expenses to be paid in cash are $21,100

Monthly depreciation is $21,000

Ignore taxes

Statement of Financial Position, October 31st :

Assets :

Cash : $25,000

Accounts Receivable (net of allowance for uncollectible accounts) : $77,000

Inventory : $162,400

Property, Plant, and Equipment (net of $624,000 accumulated depreciation) : $1,026,000

Total Assets : $1,290,400

Liabilities and Stockholders Equity :

Accounts Payable : $239,000

Common Stock : $740,000

Retained Earnings : $311,400

Total Liabilities and Stockholders Equity : $1,290,400

Question :

What are the Accounts Payable and Retained Earnings at End of December Respectively ?

A) $74,400 , $347,200

B) $117,600, $335,200

C) $248,000, $311,400

D) $192,000, $325,100

I know answer cannot be A or C