The following data have been taken from the budget reports of Brandon company,a merchandising company.

January
Purchases $160,000
Sales $100,000

February
Purchases $160,000
Sales $200,000

March
Purchases $160,000
Sales $240,000

April
Purchases $140,000
Sales $300,000

May
Purchases $140,000
Sales $260,000

June
Purchases $120,000
Sales $240,000

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 Selling 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.

Brandon's cash disbursements for the month of April would be:

a. $140,000
b. $254,000
c. $200,000
d. $248,000