what amount should kew report as accounts payable in its december 31 2006 balance sh 603526

Kew Co.’s accounts payable balance at December 31, 2006, was $2,200,000 before considering the following data:

Goods shipped to Kew FOB shipping point on December 22, 2006, were lost in transit. The invoice cost of $40,000 was not recorded by Kew. On January 7, 2007, Kew filed a $40,000 claim against the common carrier.
On December 27, 2006, a vendor authorized Kew to return, for full credit, goods shipped and billed at $70,000 on December 3, 2006. The returned goods were shipped by Kew on December 28, 2006. A $70,000 credit memo was received and recorded by Kew on January 5, 2007.
Goods shipped to Kew FOB destination on December 20, 2006, were received on January 6, 2007. The invoice cost was $50,000.

What amount should Kew report as accounts payable in its December 31, 2006 balance sheet?