Serven Corporation has estimated its accrual-basis revenue and expenses for June 2017 and would like your help

Question:

Serven has estimated its accrual-basis revenue and expenses for June 2017 and would like your help in estimating cash disbursements. Selected data from these estimated amounts are as follows:
Sales.....................................................................$700,000
Gross profit (based on sales) ..............................................30%
Increase in trade for the month...............$ 20,000
Change in during month...................................0
Increase in inventory during month..................................$ 10,000
Variable selling, general, and administrative expenses include a charge for uncollectible accounts of 1% of sales. Total selling, general, and administrative expenses are $71,000 per month plus 15% of sales.
Depreciation expense of $40,000 per month is included in fixed selling, general, and administrative expense.
Required:
On the basis of the preceding data, what are the estimated cash disbursements from operations for June?
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