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

• Sales are budgeted at $360,000 for November, $340,000 for December, and $330,000 for January.
• Collections are expected to be 50% in the month of sale and 50% in the month following the sale.
• The cost of goods sold is 85% of sales.
• The company would like maintain ending merchandise inventories equal to 75% 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 $24,200.
• Monthly depreciation is $15,200.
• Ignore taxes.

Balance Sheet

October 31AssetsCash$20,200Accounts receivable70,200Merchandise inventory229,500Property, plant and equipment, net of $572,200 accumulated depreciation1,094,200Total assets$1,414,100Liabilities and Stockholders' EquityAccounts payable$254,200Common stock820,200Retained earnings339,700Total liabilities and stockholders' equity$1,414,100

December cash disbursements for merchandise purchases would be: