The accounts payable balance of Jek Company at December $31,2023$ was

P$590,000$ before the year$-$end adjustments relating to the following information:

a$.$ Upon receipt of the invoice on December $28,2023$ for goods costing

P $30,000,$ the accounting staff of Jek Company recorded the purchase in the

accounts. It was determined that the goods were shipped FOB destination

on December $27,2023$ and were received by Jek Company on January $2,$

b$.$ Goods with an invoice cost of $\mathrm{????}25,000$ which were shipped FOB shipping

point on December $23,2023$ from a vendor to Jek Company were lost in

transit. On January $4,2024,$ Jek Company filed a $\mathrm{????}25,000$ claim against the

transportation company.

c$.$ Goods costing $\mathrm{????}9,000$ were shipped FOB shipping point from a vendor to

Jek Company. Because the vendor's invoice and the goods were received

on January $3,2024,$ the accounting staff did not include the goods in its

December $31,2023$ inventory nor was the purchase recorded in the

accounts in $2023.$

$(4)$ What amount should Jek Company report as accounts payable in its December

$31,2023$ statement of financial position?

a$.\mathrm{????}594,000$

b$.,8590,000$

c$.\mathrm{????}585,000$

d$.,\mathrm{????}569,000$