The Richburn Manufacturing Company increased its merchandise inventory by $11,000 over the year. The company also granted its customers more liberal credit terms which increased the accounts receivable by $31,500. Sales were $969,000 and the accounts payable decreased by $21,500. The gross profit on sales is 45%. Marketing and administrative expenses were $139,000; this included depreciation expense of $7,000. What were the cash disbursements for the year