1. The Thomas Company has a sales budget for the next month of $1,000,000. 
2. Cost of goods sold is expected to be 25 percent of sales. 
3. All goods are paid for in the month following the purchase. 
4. Beginning merchandise inventory is $50,000 and ending inventory of $64,000 is desired. 
5. Beginning accounts payable is $160,000.

For Thomas Company, what must be final accounts payable?