13,233 Accounts payable and accrued expenses 30.465 25.374 Advances payable to Wells Fargo Bank, N.A. 280,982 233,167 Related party payable to First Data Merchant Services Corporation 13,664 22.511 Distribution payable to Wells Fargo Bank, N.A. 72.016 66,263 Distribution payable to First Data Merchant Services Corporation 48