Saniya Corp. is preparing their budget for the second quarter and pravides the following data: Apr May Jun 20,000 $24,000 $21,000 Budgeted purchases of direct materials Budgeted Cash Payments for Purchases of direct materials Apr May Jun 60% of previus mon h purchases 4%ofcurrent month purchases Total cash payments $6.000 $12.000 $14,400 8.000 9.800 8.400 $14,000 $21,600 $22,800 Assume that accourts payable pertains only to suppliers of direct materials inventory Based on the above data, the amount of Accounts Payable that should be shown in he budgeted balance sheet as of June 30 is OA. S22.800 O B. $8,400 O C. $12.600 D. $14,400