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. $$\begin{array} { | l | r | r | } \hline & \text { Purchases } & \text { Sales } \\\hline \text { January } & \$ 160,000 & \$ 100,000 \\\hline \text { February } & \$ 160,000 & \$ 200,000 \\\hline \text { March } & \$ 160,000 & \$ 240,000 \\\hline \text { April } & \$ 140,000 & \$ 300,000 \\\hline \text { May } & \$ 140,000 & \$ 260,000 \\\hline \text { June } & \$ 120,000 & \$ 240,000 \\\hline\end{array}$$ 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.