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Swifty Manufacturing Company has furnished the following information which occurred during May: Accounts Payable balance at April 30 $ 28400 Purchases on account during May

Swifty Manufacturing Company has furnished the following information which occurred during May:

Accounts Payable balance at April 30 $ 28400
Purchases on account during May 149400
Cash payments for materials purchased in April 82400
Cash payments for materials purchased in May 76600

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

$18800

$101200

$9600

$13000

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