Bramble Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follow:

• Sales are budgeted at $460,000 for November, $440,000 for December, and $430,000 for January.
• Collections are expected to be 45% in the month of sale and 55% in the month following the sale.
• The cost of goods sold is 80% of sales.
• The company would like to maintain ending merchandise inventories equal to 60% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase.
• Other monthly expenses to be paid in cash are $25,200.
• Monthly depreciation is $16,200.
• Ignore taxes.

Balance Sheet October 31
Assets
Cash	$	21,200
Accounts receivable		71,200
Merchandise inventory		220,800
Property, plant and equipment, net of $573,200 accumulated depreciation		1,095,200
Total assets	$	1,408,400
Liabilities and Stockholders' Equity
Accounts payable	$	255,200
Common stock		821,200
Retained earnings		332,000
Total liabilities and stockholders' equity	$	1,408,400

The difference between cash receipts and cash disbursements for December would be: