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Answer (D) is correct . Brandon’s cash disbursements for the month of April are calculated as follows: ? April purchases: $140,000 × 40% = $ 56,000 March purchases: $160,000 × 30% = 48,000 February purchases: $160,000 × 30% = 48,000 April payroll: $300,000 × 10% = 30,000 April op.?expenses: $260,000 × 20% = 52,000 Interest = 20,000 Total April disbursements = $254,000

Answer (A) is incorrect because The disbursements for the month are greater than the purchases for the month.
Answer (B) is incorrect because The amount of $152,000 excludes operating expenses, payroll, and interest.
Answer (C) is incorrect because The amount of $200,000 is based on a miscalculation of operating expenses and payroll.