Information on the actual sales and inventory purchases of the Law Company for the first quarter follow: Inventory Purchases Sales January $120,000 $60,000 February $100,000 $78,000 March $130,000 $90,000 April $150,000 $100,000 Collections from Law Company's customers are normally 60% in the month of sale, 30% in the month following sale, and 8% in the second month following sale. The balance is uncollectible. Law Company takes full advantage of the 3% discount allowed on purchases paid for by the end of the following month. Operating expenses for the month of April are expected to be $38,000, of which $15,000 is salaries and $8,000 is depreciation. The remaining operating expenses are variable with respect to the amount of sales in dollars. Those operating expenses requiring a cash outlay are paid for during the month incurred. Law Company's cash balance on March 1 was $43,000, and on April 1 was $35,000. Reference: Ref. 9-3 The expected cash disbursements during April for operating expenses would be: Select one: O a. $38,000. O b. $15,000. O c. $23,000. O d. $30,000