please help me 9

The management of a hotel has collected the following information regarding budgeted payments for the upcoming year. Operating expenses are expected to be evenly distributed through the year at $138.800 each quarter. New equipment is expected to be purchased for $506,000 in the first quarter. Half will be paid for in the second quarter and half will be paid for in the third quarter Dividends of $40,300 will be paid in the fourth quarter. How much is the hotel's forecasted cash payment in the second quarter? O a $318,900 ob, $319,800 Oc$391,800 O d. $198,100