October: $340,000 November: $360,000 December Calder pays for 20% of their prchases aring the month of purchase, 70% during the month following the purch ase, and the remaining 10% two months after the month of purchase. What is the budgeted accounts payable balance on December 31? OA $400,000 O B. $320,000 O c. $356,000 O D. $392,000