A. $208,000

B. $145,600

C. $205,600

D. $194,400

Brarin Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follow: Sales are budgeted at $250,000 for November, $260,000 for December, and $260,000 for January. Collections are expected to be 75% in the month of sale, 24% in the month following the sale, and 1% uncollectible. The cost of goods sold is 80% of sales. The company would like to maintain ending merchandise inventories equal to 70% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase. Other monthly expenses to be paid in cash are $21,000. Monthly depreciation is $18, 200. Ignore taxes. December cash disbursements for merchandise purchases would be