During the month of march, harley's computer services made purchases on account totaling $45,300. also during the month of march, harley was paid $10,700 by a customer for services to be provided in the future and paid $37,800 of cash on its accounts payable balance. if the balance in the accounts payable account at the beginning of march was $78,200, what is the balance in accounts payable at the end of march

The ending balance for March would be $85,700.

You would create a T-account for accounts payable and since accounts payable is a liability, you would credit the beginning balance. The purchases made during the month are also credited because you are increasing the amount in the liability. The $10,700 would not be included because this is unearned revenue and while it is a liability, it does not classify as accounts payable. The $37,800 would be debited since you are decreasing the liability by paying part of it off. 

Once doing so, you add up the amounts on the right side and deduct the amounts on the left: (78,200+45,300)-37,800=85,700

It would be contaminated with germs