The following data have been taken from the budget reports of Brandon company, a merchandising company.

	Purchases	Sales
January	$270,000	$210,000
February	$270,000	$310,000
March	$270,000	$350,000
April	$250,000	$410,000
May	$250,000	$370,000
June	$230,000	$350,000

Thirty percent of purchases are paid for in cash at the time of purchase, and 35% are paid for in each of the next two months. Purchases for the previous November and December were $260,000 per month. Employee wages are 15% of sales for the month in which the sales occur. Selling and administrative expenses are 25% of the following month's sales. (July sales are budgeted to be $330,000.) Interest payments of $17,000 are paid quarterly in January and April. Brandon's cash disbursements for the month of April would be:

	$310,000
	$435,000
	$250,000
	$404,500

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