Jorgensen Company Has the Following Data Budgeted Operating Expenses Per Month

Jorgensen Company has the following data:
$\begin{array}{ll}\text { Month }&\text { Budgeted Sales }\\\text { April } & \$ 154,000 \\\text { May } & 160,000 \\\text { June } & 142,000 \\\text { July } & 136,000\end{array}$
Budgeted Operating Expenses Per Month
$\begin{array}{ll}\text { Wages } & \$ 12,600 \\\text { Advertising } & 27,200 \\\text { Depreciation } & 19,000 \\\text { Rent } & 20,400\\\text { Freight-out }&20 \% \text { of sales }\\\text { Sales commission }&5 \% \text { of sales }\end{array}$
Required:
Prepare a schedule of cash disbursements for operating expenses for April,May and June.All cash expenses are paid when incurred.