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

	Purchases				Sales
January	$	168,000			$	108,000
February	$	168,000			$	208,000
March	$	168,000			$	248,000
April	$	148,000			$	308,000
May	$	148,000			$	268,000
June	$	128,000			$	248,000

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 $158,000 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 $228,000.) Interest payments of $28,000 are paid quarterly in January and April. Kenyon's cash disbursements for the month of April would be: (CMA adapted)