The Hamada Company sales for 2021 totaled $168,000 and purchases totaled $93,000. Selected January 1, 2021, balanc December 31, 2021, balances were: accounts receivable, $14,900, inventory, $18,200, and accounts payable, $14,100. NE $79,100 . OB. $81,400 OC $75,000 OD. $94,000 The Hamada Company sales for 2021 totaled $168,000 and purchases totaled $93,000. Selected January 1, 2021, balanc December 31, 2021, balances were: accounts receivable, $14,900, inventory, $18,200, and accounts payable, $14,100. NE $79,100 . OB. $81,400 OC $75,000 OD. $94,000