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

	Sales are budgeted at $280,000 for November, $300,000 for December, and $290,000 for January.
	Collections are expected to be 45% in the month of sale, 52% in the month following the sale, and 3% uncollectible.
	The cost of goods sold is 80% of sales.
	The company would like to maintain ending merchandise inventories equal to 70% 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 $22,500.
	Monthly depreciation is $20,400.
	Ignore taxes.

December cash disbursements for merchandise purchases would be:

$240,000$162,400$235,200$234,400