The controller is waiting on Splish's budgeted cash disbursements so the cash budget can be wrapped up for next month, but Splish has just received the DM purchases budget from production. That budget shows DM purchases of $86,400 in March and $77,100 in April. Splish generally pays 30% of these purchases in the month of purchase, with the remainder paid the next month. How much should Splish budget for cash disbursements for the month of April? What is the budgeted balance of AVP going into May? Total cash disbursements A/P balance at end of April