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

Sales are budgeted at $240,000 for November, $260,000 for December, and $250,000 for January.

Collections are expected to be 65% in the month of sale, 34% in the month following the sale, and 1% uncollectible.

The cost of goods sold is 70% of sales.

The company would like to maintain ending merchandise inventories equal to 60% 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 $22,100.

Monthly depreciation is $20,000.

Ignore taxes.

The difference between cash receipts and cash disbursements in December would be:

A, $71,000

B. $15,000

C. $30,200

D. $52,100