Please help. I need help calculating the Accounts Payable at March 31. (HIGHLIGHTED IN RED)

Oakton Furniture Purchases Budget For the Quarter Ended March 31 Budgeted Cost of Sales Desired Ending Inventory Total Inventory Needs Less Beginning Inventory Required Purchases January $188,500 120,900 309,400 104,400 $205,000 February March $201,500 $221,000 132,600 113,100 334,100 334,100 120,900 132,600 $213,200 $201,500 Total $611,000 113,100 724,100 104,400 $619,700 Oakton Furniture Schedule of Cash Payments for Inventory For the Quarter Ended March 31 Paid on current month purchases Paid on prior month purchases Total Payments January $41,000 105,500 $146,500 February $42,640 164,000 $206,640 March $40,300 170,560 $210,860 Total $123,940 440,060 $564,000 Accounts Payable at March 31 will be $55,700