Hi I only need the calcualtions for the second queston, number 19. Please show detailed explanations.

The next two questions are based on the following 18 &19 Harnison sells baked goods products in Omaha, NE Data regarding the store's operations follow December 350,000 January S 470,000 November Sales budget Collection schedule 425,000 $ Month of sale Next month Uncollectible 70% 27% 3% The cost of goods sold is 65% of sales Other monthly expenses to be paid in cash are $25,000 Monthly depreciation is $15,500 Inventory purchase policy is to maintain 20% of the next month's sales as the ending inventory 60% of the purchase is paid for in the month of purchase, the remainder is paid in the following month Harrison declared a special dividend of $10,000 on November 5 to be paid on Dec 15 Harrison 's Account Payable balance as of November 1 is $63,000 18 Net income for November would be A. B. C$111,000 D. $108,250 E None of the above $95,500 $85,500 42,100? (25 1 soo 1125o 1 14ns 19 The total cash disbursement for inventory purchases in December wauld be CA S 138.240 B. S 243,100 C S 252 460 D S 266,500 350,06 20 65 E. None of the above 305,so