Hello, I am have hit a rough patch. I am looking over an assignment for my accounting class. I am trying to figure out how for "Accounts Payable" on the balance sheet was determined, $4,100. I know for accounts payable that you do not include COGS, Office Supplies and Wages, but I am not coming up with that number. I am coming up with $4000. Any assistance will be greatly appreciated. Thank you. I have included both balance sheet and the profit and loss statement. Thank you.

Monthly Profit and Loss Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec REVENUE (Sales): Storefront Sales $3,750 $4,498 $4,978 $5,852 $7,021 $7,275 $7,329 $8,473 $9,052 $9,675 $11,554 $13,224 Event Sales SO $5,750 $10,750 $12,750 $13,750 $16,725 $19,750 $12,725 $8,250 $11,250 $9,500 $8,250 TOTAL REVENUE $3,750 $10,248 $15,728 $18,602 $20,771 $24,000 $27,079 $21,198 $17,302 $20,925 $21,054 $21,474 OPERATING EXPENSES: Wage Expense $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 Office Supplies $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 Cost of Goods Sold (COGS) $188 $512 $786 $930 $1,039 $1,200 $1,354 $1,060 $865 $1,046 $1,053 $1,074 Pre-launch Expenses $2,000 SO SO SO SO SO SO SO SO SO SO SO Rent Expense $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Insurance Expense $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 Accounting and Legal $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 Utilities Expense $200 $200 $250 $300 $350 $350 $300 $200 $250 $250 $350 $300 Advertising Expense $1,400 $400 $650 $750 $500 $500 $500 $750 $500 $750 $400 $400 Travel Expense $100 $150 $300 $500 $500 $400 $500 $200 $100 $250 $100 $100 Repairs and Maintenance SO $1,000 SO SO $1,000 SO SO $1,000 SO SO $1,000 Total Operating Expenses: $18,888 $16,262 $17,986 $17,480 $17,389 $18,450 $17,654 $17,210 $17,715 $17,296 $16,903 $17,874 Profit before Interest ($15,138) ($6,014) ($2,258) $1,122 $3,382 $5,550 $9,425 $3,988 ($413) $3,629 $4,151 $3,600 Interest Expense $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 Net Profit (Loss) - Monthly ($15,188) ($6,064) ($2,308) $1,072 $3,332 $5,500 $9,375 $3,938 ($463) $3,579 $4,101 $3,550 Net Profit (Loss) for year $10,424Sweet Treats Bakery Balance Sheet As of December 31, xoxoox Projected Balance Sheet ASSETS: Current Assets: Cash 27,024.00 Accounts Receivable 8,250.00 Inventory 500.00 35,774.00 Long-Term Assets: Equipmen 25,000.00 Furniture 7,500.00 Vehicle 10,000.00 42.500.00 Total Assets 78.274.00 LIABILITIES: Current Liabilties: Accounts Payable 4,100.00 Wages Payable 6.250.00 10.350,00 Long-Term Liabilities Loan Payable $ 7,500.00 7.500.00 Total Liabilities 17 850.00 Owner's Equity Retained Earnings Owner Investment 4 4 10,424.00 50,000.00 60.424.00 Total Liabilities and Owner's Equity $ 78.274.00