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

Purchases Sales

January 160,000 100,000

February 160,000 200,000

March 160,000 240,000

April 140,000 300,000

May 140,000 260,000

June 120,000 240,000

Forty per cent of purchases are paid for in cash at the time of purchase, and 30% are paid for in each of the next two months. Purchases for the previous November and December were 150,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Operating expenses (payments) are 20% of the following month's sales. (July sales are budgeted to be 220,000.) Interest payments of 20,000 are paid quarterly in January and April. Brandon's cash disbursements for the month of April would be: