The balance in Concord Corporation's accounts payable account at December 31, 2017 was $968000 before any necessary year-end adjustments relating to the following: Goods were in transit to Concord from a vendor on December 31, 2017. The invoice cost was $36000. The goods were shipped f.o.b. shipping point on December 29, 2017 and were received on January 4, 2018. Goods shipped f.o.b. destination on December 21, 2017 from a vendor to Concord were received on January 6, 2018. The invoice cost was $21000. On December 27, 2017, Concord wrote and recorded checks to creditors totaling $26000 that were mailed on January 10, 2018. In Concord's December 31, 2017 balance sheet, the accounts payable should be