Managerial Accounting-not just the answer please. Will you show the calculation? Thanks

Alliance Construction is estimating the following raw material purchases for the final four months of the year: At Alliance, 30% of raw materials purchases are normally paid for in the month of purchase. The remaining 70% is paid for in the month following the purchase. In Alliance's budgeted balance sheet at December 31, at what amount will accounts payable for raw materials be shown? Select one: a. $760,000 b. $532,000 c. $228,000 d. $588,000