Comfortable Cycling Shoes makes cycling shoes and they are anticipating the incurrence of the following operating expenses during the upcoming year: Cost Sales commission $2 per pair of shoes sold Salaries $520,000 Shipping expenses $3.50 per pair of shoes sold Bad debt expense 1.5% of sales revenue $23,000 Depreciation on sales vehicles Advertising $20.000 Comfortable Cycling Shoes plans to sell 120,000 pairs of shoes at $100 per pair. Calculate Comfortable Cycling Shoes budget for cash disbursements related to operating expenses