The following information pertains to the January operating budget for Yama Industries.

• Budgeted sales for January $209,000 and February $108,000.
• Collections for sales are 50% in the month of sale and 50% the next month.
• Gross margin is 30% of sales.
• Administrative costs are $13,000 each month.
• Beginning accounts receivable is $28,000.
• Beginning inventory is $16,000.
• Beginning accounts payable is $70,000. (All from inventory purchases.)
• Purchases are paid in full the following month.
• Desired ending inventory is 20% of next month's cost of goods sold (COGS).

For January, budgeted cash payments for purchases are ________.

Explain clearly for practice