The Golden Antique Mall expects to make purchases in the first quarter of 2021 as follows:

January		$108,300
February		136,800
March		96,900

Purchases in December 2020 are expected to be $104,200. The company expects that 50 percent of a months purchases will be paid in the month of purchase and 50 percent will be paid in the following month. Estimate cash disbursements related to purchases for each month of the first quarter of 2021.

Cash disbursements for purchases	January		February		March
Payment of December purchases
Payment of January purchases
Payment of February purchases
Payment of March purchases