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

	A.	$341,000
	B.	$356,000
	C.	$314,000
	D.	$414,000