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

• Sales are budgeted at $270,000 for November, $250,000 for December, and $240,000 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 75% of sales.
• The company would like to 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 $23,300.
• Monthly depreciation is $14,300.
• Ignore taxes.

Balance Sheet October 31 AssetS Cash Accounts receivable Merchandise inventory Property, plant and equipment, net of $573,90 accumulated depreciation Total assets $ 21,900 71,900 131,625 1,095,90e $1,321,325 Liabilities and Stockholders Equity Accounts payable Common stock Retained earnings Total liabilities and stockholders' equity $ 255,900 821,900 243,525 $1,321,325 The difference between cash recelpts and cash disbursements for December would be