On April 30 of the current month, the Accounts Payable account had a normal balance of $56,800. During the

month of April, sales to credit customers amounted to $15,700 and purchases on credit were $55,900. Also during

the month of April, payments to creditors on account amounted to $17,500 and payments received from customers

on account amounted to $22,400. Given these facts determine the balance of the Accounts Payable account on April

1, of the current month and explain how you got your answer.

a. $18,400

b. $88,500

c. $95,200

d. $25,100