(d) $215,000 (e) $213,000 Use the following information for the next four questions ing following sales and purchase figte for the upcomi All sales are on account. The company vuron and the last curn o mi sale, The remainder of the sales are deemed unco The company's agreement with their suppliers stipulates that they must pay for 40% of their purchases in the month that the purchase is made, 35% in the month following the purchase, and the remaining 25% two months after the purchase, 21. What are Frank's estimated cash collections for the month of April? (a) $164,000 (b) $175,000 (c) $200,000 (d) $225,000 (e) $237,000 22. What is Frank's estimated accounts receivable balance at the end of April? (a) $132,000 (b) $148,000 (c) $154,000 (d) $166,000 (e) $176,000 23. What are Frank's estimated cash disbursements for the month of April? (a) $114,000 (b) $119,000 (c) $123,000 (d) $130,000 (e) $145,000 24. What is Frank's estimated cash accounts payable balance at the end of April? (a) $100,000 (b) $104,000 (c) $116,000 (d) $128,000 (e) $136,000