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

	Sales are budgeted at $360,000 for November, $380,000 for December, and $370,000 for January.
	Collections are expected to be 50% in the month of sale, 49% in the month following the sale, and 1% uncollectible.
	The cost of goods sold is 85% of sales.
	The company would like to 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 $23,300.
	Monthly depreciation is $21,200.
	Ignore taxes.

December cash disbursements for merchandise purchases would be