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 percent of the sales price.The accounts payable period is 60 days.The accounts payable balance at the beginning of Quarter 1 is $27,500.Sales for Quarters 1 through 4 are expected to be $31,000,$34,000,$42,000,and $51,000,respectively.What is the amount of the expected disbursements for Quarter 3? Assume a 360 day year.

A) $19,200
B) $20,400
C) $27,000
D) $28,800
E) $22,000