The following information is available for Royal Corp. for 2020:

Accounts payable, beginning $14,000

Cash payments on account during year 7,000

Purchase discounts taken during year on 2020 purchases 1,200

Purchases 10,000

Assuming that all purchases are made on account, accounts payable at the end of the year are:

a) $24,000

b) $15,800

c) $22,800

d) $17,000