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 $27,200. What is the amount of the expected disbursements for Quarter 2 given the following expected quarterly sales?

Quarter 1:	$	74,000
Quarter 2:	$	115,000
Quarter 3:	$	107,000
Quarter 4:	$	116,000

$69,200

$67,400

$61,200

$65,800

$44,400