Dalton Industries makes all purchases on account, subject to the following payment pattern:Paid in the month of purchase30.00%Paid in the first month following purchase60.00%Paid in the second month following purchase10.00%The purchase budget for the first quarter is as follows:JanuaryFebruaryMarch$209,000$189,000$239,000All transactions other than the purchase transactions are cash transactions.Which of the following statements is true?

A.

The budgeted cash payments for the month of March equals$239,000B.

The budgeted Accounts payable at the end of March equals$153,200C.

The budgeted cash payment for March equals$71,700D.

The budgeted Accounts payable at the beginning of March equals$186,200E.

The budgeted cash payment for March is more than the accounts payable at the end of March by$19,800