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 $4$: $ $116,000$