Sunland, Inc. has budgeted direct materials purchases of $149300 in March and $240400 in April. Past experience indicates that the company pays for 65% of its purchases in the month of purchase and the remaining 35% in the next month. Other costs are all paid during the month incurred. During April, the following items were budgeted:

Wages expense = 75,000

Purchase of office equipment = 35,200

Selling and Adminstrative expenses = 23,200

Depreciation expense = 19,000

Accounts receivables write offs = 9700

How much is budgeted cash disbursements for April?

A) 318,715 B) 208,515 C) 341,915 D) 360,915

My main question is what is supposed to be done about AR write-offs, please provide full steps