Sheffield Manufacturing Company has provided the following information for the month of May:

Accounts Payable balance at April $30$

$$28900$

Purchases on account during May

$149600$

Cash payments for materials purchased in April

$24500$

Cash payments for materials purchased in May

$135100$

The accounts payable account is used only for direct materials. How much will Sheffield report as accounts payable on the balance sheet at the end of May?

$$ $$101200$

$$ $$14960$

$$ $$10000$

$$ $$18900$