Saniya Corp. is preparing their budget for the second quarter and provides the following data: Apr May Jun Budgeted purchases of direct materials $20,000 $24,000 $26,000 Budgeted Cash Payments for Purchases of direct materials Apr May Jun 60% of previous month purchases $6,000 $12,000 $14,400 40% of current month purchases 8,000 9,600 10,400 Total cash payments $14,000 $21,600 $24,800 Assume that accounts payable pertains only to suppliers of direct materials inventory. Based on the above data, the amount of Accounts Payable that should be shown in the budgeted balance sheet as of June 30 is O A. $15,600 O B. $24,800 O C. $14,400 O D. $10,400