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

	Purchases	Sales
January	$240,000	$180,000
February	$240,000	$280,000
March	$240,000	$320,000
April	$220,000	$380,000
May	$220,000	$340,000
June	$200,000	$320,000

Sixty percent of purchases are paid for in cash at the time of purchase, and 20% are paid for in each of the next two months. Purchases for the previous November and December were $230,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Selling and administrative expenses are 20% of the following month's sales. (July sales are budgeted to be $300,000.) Interest payments of $20,000 are paid quarterly in January and April. Brandon's cash disbursements for the month of April would be:

rev: 10_27_2011

$328,000

$280,000

$220,000

$354,000