Refer to Apple’s balance sheet in Appendix A. What is the amount of Apple’s accounts payable as of September 26, 2015?

Data From Apple Balance Sheet in Appendix A 

Manufacturers and merchandisers can apply just-in-time (JIT) to their inventory management.
Apple wants to know the impact of a JIT inventory system on operating cash flows. Review Apple’s statement of cash flows in Appendix A to answer the following.
Required
1. Identify the impact on operating cash flows (increase or decrease) for changes in inventory levels (increase or decrease) for each of the three most recent years.
2. What impact would a JIT inventory system have on Apple’s operating income? Link the answer to your response for part 1.
3. Would the move to a JIT system have a one-time or recurring impact on operating cash flow?

Data From Appendix Apple Financial Statement 

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Years ended Apple Inc. CONSOLIDATED STATEMENTS OF OPERATIONS (In millions, except number of shares which are reflected in thousands and per share amounts) September 26, 2015 September 27, 2014 September 28, 2013 Net sales Cost of sales Operating expenses $ 233,715 $ 182,795 $ 170,910 140,089 112,258 106,606 Gross margin Research and development Selling, general and administrative Total operating expenses Operating income 93,626 70,537 64,304 8,067 6,041 4,475 14,329 11,993 10,830 22,396 18,034 15,305 71,230 52,503 48,999 Other income, net 1,285 980 1,156 Income before provision for income taxes 72,515 53,483 50,155 Provision for income taxes 19,121 13,973 13,118 $ 53,394 39,510 37,037 Net income Earnings per share: Basic Diluted 9.28 6.49 5.72 9.22 6.45 5.68 5,753,421 6,085,572 6,477,320 5,793,069 6,122,663 6,521,634 $ 1.98 $ 1.82 1.64 See accompanying Notes to Consolidated Financial Statements. Shares used in computing earnings per share: Basic Diluted Cash dividends declared per common share