The following information is available for Pear Limited for 2020:

Accounts payable, beginning		$14,000
Cash payments on account during year		54,000
Purchase discounts taken during year on 2020 purchases		1,200
Accounts payable, ending		7,000

Assuming the company records purchases at gross amounts, the total purchases for 2020 would be

$61,000.

$55,200.

$48,200.

$59,800.