A company is preparing its cash budget for the first quarter of the year. Cash sales for the quarter are budgeted at $53,000. Selling and administrative expenses are budgeted at $8,000, which includes $2,000 depreciation. Cash expenses are paid in the month incurred. Cash payment for inventory purchases are budgeted at $25,000. What is the budgeted amount of cash disbursement? $33,000 5 $31.000 $28.000 $20,000