Vallens Company purchases merchandise on account. In general, Vallens pays 40% in the month of purchase and 60% in the following month. All payments in the month of purchase qualify for a 2% cash discount. First quarter budgeted purchases are as follows:

January	$96,000
February	90,000
March	100,000

A. What are the total cash disbursements expected in February? $ *fill in the blank*

B. What are the total cash disbursements expected in March? $ *fill in the blank*

C. Now suppose that there is no cash discount for purchases made in the month of purchase. What are the total cash disbursements expected in February and in March?

February cash disbursements	$fill in the blank
March cash disbursements	$fill in the blank