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

Weisbro and Sons purchase its inventory one quarter prior to the quarter of sale.The purchase price is 60% of the sales price.The trade payables period is 60 days.The trade payables 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 l $\quad\quad\quad\quad £ 31,000$

Quarter 2 $\quad\quad\quad\quad £ 34,000$

Quarter 3 $\quad\quad\quad\quad £ 42,000$

Quarter 4 $\quad\quad\quad\quad £ 51,000$

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