On December 31, 2019, a company's "accounts payable-company A" detailed account credit balance of 20,000 yuan, "accounts payable-company B" detailed account debit balance of 10,000 yuan, "prepayments-C The debit balance of the "enterprise" detail account is 30,000 yuan, the credit balance of the "prepaid account-Ding enterprise" detail account is 6,000 yuan, and the credit balance of the "bill payable" general ledger account is 20,000 yuan. Regardless of other factors, the ending balance of the “account payable” item on the company ’s balance sheet on December 31, 2019 was () yuan.
A, 36 000
B、40 000
C、30 000
D、26 000
[Correct answer] D
[Answer analysis] The "Accounts payable" item should be filled in based on the total ending credit balance of the relevant detail accounts to which the "Accounts payable" and "Prepayments" accounts belong, so "Account payable" Item = "account payable" ending credit balance + "prepayment" ending credit detail balance = 20 000 + 6 000 = 26,000 (yuan).
