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

	Purchases				Sales
January	$	190,000			$	130,000
February	$	190,000			$	230,000
March	$	190,000			$	270,000
April	$	170,000			$	330,000
May	$	170,000			$	290,000
June	$	150,000			$	270,000

Forty percent 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 $180,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Marketing and administrative expenses are 20% of the following month's sales. (July sales are budgeted to be $250,000.) Interest payments of $50,000 are paid quarterly in January and April. Kenyon's cash disbursements for the month of April would be: (CMA adapted)

Multiple Choice

• $315,370.

• $254,331.

• $323,000.

• $178,000.