assume a merchandising company's estimated sales for january, february, and march are $113000,133000$ and $123000$ respectively. its cost of goods sold is always $45\%$ of its sales. the company always maintains ending merchandise inventory equal to $20\%$ of next month's cost of goods sold. it pays for $20\%$ of its merchandise purchases in the month of the purchase and the remaining $80\%$ in the subsequent month. what are the cash disbusements for merchandise purchases that would appear in the company's cash budget for february?