MC algo $26-27$ Calculating Payments

JoAnn Manufacturing has projected the following sales for the coming year:

Q$1$ Q$2$ Q$3$ Q$4$

Sales $ $54,450$ $ $61,350$ $ $69,750$ $ $75,350$

The company places orders each quarter that are $35$ percent of the following quarter's sales and has a $30-$day payables period. What is the payment of accounts for the third quarter?

Multiple Choice

$$25,065\mathrm{.}83$

$$26,362\mathrm{.}15$

$$23,432\mathrm{.}50$

$$22,452\mathrm{.}50$

$$25,719\mathrm{.}17$