The Following Data Have Been Taken from the Budget Reports

The following data have been taken from the budget reports of Kenyon Company, a merchandising company.
$$\begin{array} { l l l } & \text { Purchases } & \text { Sales } \\\text { January } & \$ 160,000 & \$ 100,000 \\\text { February } & \$ 160,000 & \$ 200,000 \\\text { March } & \$ 160,000& \$ 240,000 \\\text { April } & \$ 140,000& \$ 300,000 \\\text { May } & \$ 140,000& \$ 260,000 \\\text { June } & \$ 120,000 & \$ 240,000\end{array}$$
Forty percent of purchases are paid for in cash at the time of purchase, and 30% are paid for in each of the next two months. Purchases for the previous November and December were $150,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Marketing and administrative expenses are 20% of the following month's sales. (July sales are budgeted to be $220,000.) Interest payments of $20,000 are paid quarterly in January and April. Kenyon's cash disbursements for the month of April would be: (CMA adapted)

A) $140,000.
B) $254,000.
C) $200,000.
D) $248,000.