Brookes Express had three monetary items during 1991: cash, accounts receivable, and accounts payable. The changes in these accounts during the year were as follows:

General price index numbers at the end of 1990 and during 1991 are as follows:

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Calculate the general purchasing power gain or loss experienced by Brookes Express in 1991. Round all amounts to the nearest whole dollar.

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Cash: Beginning balance Cash proceeds from sale of surplus equipment (in mid-January 1991) Cash receipts from customers (spread evenly throughout the year). Payments of accounts payable (spread evenly throughout the year) Payments of other cash expenses during March 1991 Dividends declared and paid in mid-September 1991. Ending balance. Accounts receivable: Beginning balance Sales to customers (spread evenly throughout the year). Cash receipts from customers (spread evenly throughout the year).. Ending balance. Accounts payable: Beginning balance Merchandise purchases (spread evenly throughout the year) Special purchase near end of December 1991. Payments of accounts payable (spread evenly throughout the year) Ending balance. $ 10,000 15,700 95,300 (51,200) (20,400) (18,000) $ 31,400 $ 16,500 105,200 (95,300) $ 26,400 $ 18,800 42,500 14,000 (51,200) $ 24,100