Budgeted merchandise purchases and budgeted expenses for the third quarter of ABC Company are given below:

	July	August	September
Merchandise purchases	$ 186,482	$ 221,122	$ 207,424
Salaries and wages	$ 30,000	$ 32,000	$ 32,000
Advertising	$ 71,495	$ 67,257	$ 81,463
Rent payments	$ 6,000	$ 6,000	$ 6,000
Depreciation	$ 5,000	$ 5,000	$ 5,000

Merchandise purchases are paid in full during the month following purchase. Accounts payable for merchandise purchases on June 30, which will be paid during July, total $136,928. Salaries, Advertising and Rent Payment expenses are all paid in cash. Depreciation expense is shown on the income statement each month.

Equipment costing $17,441 will be purchased for cash during August.

Calculate total cash payments budgeted for August.