Weisbro and Sons Purchases Its Inventory One Quarter Prior to the Quarter

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) $19,200
B) $20,400
C) $22,000
D) $25,200
E) $32,000