Table:
|  | December 31, |  |
| --- | --- | --- |
|  | 2018 | 2019 |
| Financial assets: |  |  |
| Cash and cash equivalents | 285,907 | 497,874 |
| Accounts receivable | 173,450 | 199,535 |
| Financial liabilities: |  |  |
| Accounts payable | 80,640 | 119,712 |
Paragraphs:
NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT
FINANCIAL INSTRUMENTS
Financial instruments include:
The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.
Question:
What is the change in accounts payable from 2018 to 2019?
Answer: 119712- 80640  = 39072