Weisbro and Sons purchases its 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 $1$ is $$26,800.$ What is the amount of the expected disbursements for Quarter $2$ given the following expected quarterly sales?

Quarter $1$: $ $72,000$

Quarter $2$: $ $113,000$

Quarter $3$: $ $105,000$

Quarter $4$: $ $114,000$

Multiple Choice

$$43,200$

$$60,000$

$$66,200$

$$68,000$

$$64,600$