Jameson Retailers expects to make inventory purchases in the next quarter as follows:

April $56,000 May 80,000 June 90,000

Prior experience has shown that 35 percent of a month's purchases are paid in the month of purchase and 65 percent in the month following purchase. March purchases were $65,000. How much are cash disbursements related to purchases for May?

$28,000

$86,500

$71,600

$64,400