Eighty percent of the sales of the firm is sold for cash, and the balance is collected from Pretorium Trust (a buy aid organisation) a month later.The organisation purchases its stock one month in advance of expected sales dates at 50% of the projected sales value and pays cash for such purchases.The firm owns the building in which it operates and space not utilised by the firm provides rental income from another small business worth R25 000 per month.The business will increase the current rental fees charged to R30 000 as from 1 January.Salaries (cost to company) will amount to R92 448 in November, R93 454 in December and R82 500 in January. The following expenses are also payable in cash and need to be budgeted for on a monthly basis as follows: VAT at R24 542 for November, R27 849 for December and R15 635 during January. Municipal accounts amounting to R3 500 for November, R4 200 for December and R3 800 for January. Telecommunication costs (including Internet) amounting to R4 755 for November, R4 866 for December and R3 800 for January. A sponsorship to a school amounting to R30 000 is payable in January. Assuming a beginning cash balance of R61 000 on 1 November, the total cash disbursements for November is closest to ... a. R186 427 b. R292 792 c. R 71 854 d. R336 585