Weisbro and Sons purchases its inventory one quarter prior to the quarter of sale. The purchase price is 60% of the sales price. The accounts payable period is 60 days. The accounts payable balance at the beginning of quarter one is $27,500. What is the amount of the expected disbursements for quarter two given the following expected quarterly sales? Assume that a year has 360 days. Quarter 1 $31,000

Quarter 2 $34,000

Quarter 3 $42,000

Quarter 4 $51,000

A. $20,400

B. $22,000

C. $32,000

D. $25,200

E. $19,200