The Balance in Master Company's Accounts Payable Account at December

The balance in Master Company's accounts payable account at December 31, 2011, was $1,100,000 before considering the following information:

What amount should Master report as accounts payable in its December 31, 2011, balance sheet?

A) $1,120,000
B) $1,115,000
C) $1,085,000
D) $1,065,000