$54.)$ JoAnn Manufacturing has projected the following sales for the coming year:

Q$1$ Q$2$ Q$3$ Q$4$

Sales $ $55,200$ $ $62,600$ $ $70,500$ $ $76,350$

The company places orders each quarter that are $35$ percent of the following quarter's sales and has a $30-$day payables period. What is the payment of accounts for the third quarter?

Multiple Choice

$$23,753\mathrm{.}33$

$$26,040\mathrm{.}00$

$$26,691\mathrm{.}00$

$$22,831\mathrm{.}67$

$$25,357\mathrm{.}50$