Garden Company Purchased $140,000 of Goods in June and Expects

Garden Company purchased $140,000 of goods in June and expects to purchase $130,000 of goods in July. Garden typically pays for 20% of purchases in the month of purchase and 80% in the following month.Every month, Garden must make the following payments:
In mid-July, Garden expects to buy a new computer for $4,500 using the company credit card. Typically, the credit card bill is paid in full in the following month. June credit card purchases totalled $6,000.
$\begin{array}{lr}\text { Rent } & \$ 5,000 \\\text { Wages } & \$ 14,000 \\\text { Utilities } & \$ 3,000 \\\text { Telephone } & \$ 400 \\\text { Loan on equipment } & \$ 1,200\end{array}$
-Refer to the Figure.What are the total cash disbursements expected by Garden during the month of July?

A) $55,600
B) $60,100
C) $161,600
D) $167,600