Nunnallikash Manufacturing Company Has Furnished the Following Information Which Occurred

Multiple Choice

Nunnallikash Manufacturing Company has furnished the following information which occurred during May: $\begin{array}{lr}\text { Accounts Payable balance at April } 30 & \$ 29,000 \\\text { Purchases on account during May } & 150,000 \\\text { Cash payments for materials purchased in April } & 82,000 \\\text { Cash pavments for materials purchased in May } & 76,000\end{array}$ The accounts payable account is used only for direct materials.How much will Nunnallikash report as accounts payable on the balance sheet at the end of May?

A) $21,000
B) $103,000
C) $8,000
D) $15,000