Jorgensen Company has the following data:

Month Budgeted Sales

April $154,000

May 160,000

June 142,000

July 136,000

Budgeted Operating Expenses Per Month

Wages $12,600

Advertising 27,200

Depreciation 19,000

Rent 20,400

Freight-out 20% of sales

Sales commission 5% of sales

Required:

Prepare a schedule of cash disbursements for operating expenses for April, May and June. All cash expenses are paid when incurred.