Assume Stimson Lumber, headquartered in Portland, Oregon, is in the process of preparing its budget for next year. Cost of goods sold has been estimated at 60% of sales. Lumber purchases and payments are to be made during the month preceding the month of sale. Wages are estimated at 20% of sales and are paid during the month of sale. Other operating costs amounting to 5% of sales are to be paid in the month following the month of sale. Additionally, a monthly lease payment of $10,000 is paid for computer services. Sales revenue is forecast as follows:

Month	Sales Revenue
February	$340,000
March	420,000
April	440,000
May	520,000
June	480,000
July	560,000

Prepare a Schedule of Cash Disbursements for April and May.