i need explaination for question 18. its answer c but i dont know how they came up with.

Larch sells baked goods products ng the stores operations follow Products in Omaha Ne Data regarding the stores - January 540000 November December S410,000 $375.000 70% 287.00u 410poo 275,00 420 Zygow Z2500 i 2794 396 Sales budget Collection schedule Month of sale Next month Uncollectible The cost of goods sold is 60% of sales. Other monthly expenses to be paid in cash are $25 Monthly depreciation is $15,000. Inventory purchase policy is to maintain 2 60% of the purchase is paid for in Larch declared a special dividend of Larch's Account Pavable balance as of November 1 is 563,000 291,00 270 entory 4920 24) 23oyou maintain 20% of the next month's as the ending inventory paid for in the month of purchase the remainder is paid in the following mon safed a special dividend of S100GO November 5 to be paid on Nov. 40 16 Net income for November would be: A $ 101,700 B S 111,700 C. S126.700 S 124.000 E. None of the above 26 410,oo (64,00 110,700 262,500 41000 375,00 420 750w shout 48500 459,00 9200 15000 Yogou 384, ow 38445 41010vox 6 17 The total cash disbursement for inventory purchases in December would be: A 5 138,240 B S_2000 R $ 234,960 D S 241,800 407. E. None of the above Oct Nov Dec x 9 98.400 161,200 239400 395,600 375,000x. 6x 6=135,00 11250 16 What is the total amount of cash disbursements in December? Contrary to your answr for Q17, assume the disbursement for purchases in December is $240,000. A. $ 190.000 JB $_240.000 C. $ 205,000 D. $ 215.000 E. None of the above 230 tibi 40,000 161 9620 149,00 96720 - Nov 96720 Glow is 161 Dec .y per 22000 Jan 220