Zapper has beginning equity of $257,000, during the current year Zapper reported net income of $51,000, dividends of $40,000 and new stockholder investments of $6,000. Assume further that Zapper had the following account balances at the end of the year, what is the value for the missing Accounts Payable? Accounts Payable Accounts Receivable Land Cash Prepaid Insurance Expense Rent Payable Wages Payable ? 110,000 155,000 46,000 8,000 22,500 5,000