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 $$28,600.$ What is the amount of the expected disbursements for Quarter $2$ given the following expected quarterly sales?Quarter $1$:$ $81,000$Quarter $2$:$ $122,000$Quarter $3$:$ $114,000$Quarter $4$:$ $123,000$ $$71,600$ $$65,400$ $$73,400$ $$70,000$ $$48,600$