Rabb Co$.$ records its purchases at gross amounts but wishes to change to recording purchases net of purchase discounts. Discounts available on purchases recorded from October $1,$ Year $3,$ to September $30,$ Year $4,$ totaled $$2,000.$ Of this amount, $$200$ is still available in the accounts payable balance. The balances in Rabb$$s accounts as of and for the year ended September $30,$ Year $4,$ before conversion are

Purchases

$$100,000$

Purchase discounts taken

$800$

Accounts payable

$30,000$

What is Rabb$$s accounts payable balance as of September $30,$ Year $4,$ after the conversion?