Please solve and show all work.

At October 1, 2017, Metz Industries had an Accounts Payable balance of $140,000. During the month, the company made purchases on account of $100,000 and made payments on account of $160,000. At October 31, 2017, the Accounts Payable balance is Select one: A. $140,000 debit B. $20,000 credit X C. $80,000 credit D. $160,000 credit Debits