Weisbro and Sons purchase their inventory one quarter prior to the quarter of sale. The purchase price is 60 percent of the sales price. The accounts payable period is 60 days. The accounts payable balance at the beginning of quarter one is $27,000. What is the amount of the expected disbursements for quarter two given the following expected quarterly sales?

Quarter 1: $73,000

Quarter 2: $114,000

Quarter 3: $106,000

Quarter 4: $115,000