The balance in Moon Co's accounts payable account (used to pay for inventory related costs) at December 31, 2021 was $980,000 before any necessary year-end adjustments relating to the following: Goods were in transit to Moon from a vendor on December 31, 2021. The invoice cost was $40,000. The goods were shipped f.o.b. shipping point on December 29, 2021 and were received on January 4, 2022. Goods shipped f.o.b. destination on December 21, 2021 from a vendor to Moon were received on January 6, 2022. The invoice cost was $25,000. On December 27, 2021, Moon shipped goods to a customer f.o.b shipping point. Shipping costs amounted to $30,000 In Moon's December 31, 2021 balance sheet, the accounts payable should be 1010000 10 ON DE-O