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

• Sales are budgeted at $400,000 for November, $380,000 for December, and $370,000 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 75% of sales. 

• The company would like maintain ending merchandise inventories equal to 65% 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 $24,600. 

• Monthly depreciation is $15,600. 

• Ignore taxes. 

Balance Sheet October 31
Assets
Cash	$	20,600
Accounts receivable		70,600
Merchandise inventory		195,000
Property, plant and equipment, net of $572,600 accumulated depreciation		1,094,600
Total assets	$	1,380,800
Liabilities and Stockholders' Equity
Accounts payable	$	254,600
Common stock		820,600
Retained earnings		305,600
Total liabilities and stockholders' equity	$	1,380,800

Required: Prepare the December cash disbursements for merchandise purchases.

Please show process.