Bullish Boats, a boat manufacturer, has created a September budget based on the following data: $700,000 in sales At the end of August, product inventory was at $300,000. On September 1st, there was a cash balance of $25,000 in the bank. For September, $80,000 in selling and administrative expenses are budgeted and paid in cash. For September, the depreciation expense (not included in SG&A expenses) is planned at $40,000. On September 30, the merchandise inventory is expected to be $300,000. The cost of products sold accounts for 85% of the total sales price. All purchases must be made in cash. There are no charges for interest or income taxes.

The budgeted cash disbursements for September are:

Show work please.