Average accounts payable

cycle.

Use the following account information for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$36,279	$43,772	$7493
Inventory	$54,943	$59,033	$4,090
Accounts payable	$27,425	$25,682	$1,743

2014 Selected Income Statement Items for Rian Company
Cash sales	$4155,000
Credit sales	$534,000
Total sales	$949,000
Cost of goods sold	$549,967

Rian Company had set a target of 15.7 days for its payment (accounts payable) cycle. What would the ending balance in the accounts payable account for 2014 have needed to be to reach this target (holding all other accounts the same)?

What would the ending balance in the accounts payable account for 2014 have needed to be to reach this target (holding all other accounts the same)?