Final answer:
The budgeted cash disbursements for April should be $85,060. The budgeted balance of A/P going into May is -$2,160.
Step-by-step explanation:
To determine the cash disbursements for April, we need to calculate the amount of cash paid in the month of purchase and the amount paid the next month.
The budgeted cash disbursements for April will be $90,100 x 30% (cash paid in March) + $82,900 x 70% (cash paid in April) = $27,030 + $58,030 = $85,060.
To find the budgeted balance of accounts payable (A/P) going into May, we need to subtract the cash disbursements for April from the total purchases in April.
The budgeted balance of A/P going into May will be $82,900 - $85,060 = -$2,160.