A company carries an inventory of corn at cost, $300,000. The inventory has a fair value of $315,000. The company hedges the inventory's value by selling commodity futures for delivery in 60 days for $315,000. There is no margin deposit. In 30 days, at the firm's year end, the futures price for delivery in 30 days is $318,000 and the inventory's fair value increased to $319,200. If the firm closes its futures position at year-end, how much does it receive from/pay to the broker.