You want to know the dollar amount of accounts payable with which you ended the year. You are given the following information from the accounting department:

Inventory $($beginning of the year$)$: $$10,500$

$\frac{A}{R}($beginning of the year$)$: $$5,100$

A$/$P $($beginning of the year$)$: $$7,200$

COGS: $$78,000$

Credit Sales: $$109,000$

Days of $\frac{A}{R}($A$/$R Period$)$: $17\mathrm{.}5803$

Days of $\frac{A}{P}($A$/$P Period$)$: $33\mathrm{.}9263$

Days of Inventory $($Inventory Period$)$: $47\mathrm{.}7308$

Assuming your firm operates $365$ days per year, what is the dollar amount of accounts payable at the end of the year?

Enter your answer to the nearest dollar. Do NOT include the dollar sign $($$$)$ in your answer. E$.$g$.,12,200$