need help with question #10 in the picture

Bracken Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follows: - Sales are budgeted at $330,000 for November, $350,000 for December, and $400,000 for January. - Collections are expected to be 80% in the month of sale, 19% in the month following sale, and 1% uncollectible. - The Cost of Goods Sold is 60% of sales. - The company would like to maintain ending inventory equal to 70% of the next month's cost of Goods Sold. Payment for merchandise is made in the month following purchase. - Other monthly expenses to be paid in cash are $21,800. - Monthly Depreciation is $19,000. - Ignore Taxes. 10. December cash disbursements for merchandise purchases would be: a. $202,400 c. $209,200 b. $206,400 d. $212,200 e. None of the above. The answer is