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

	Sales are budgeted at $260,000 for November, $270,000 for December, and $270,000 for January.
	Collections are expected to be 70% in the month of sale, 29% in the month following the sale, and 1% uncollectible.
	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 $21,100.
	Monthly depreciation is $18,300.
	Ignore taxes.

Balance Sheet
October 31
Assets
Cash	$47,000
Accounts receivable, net of allowance for uncollectible accounts	95,000
Merchandise inventory	126,750
Property, plant and equipment, net of $623,000 accumulated depreciation	1,265,000
Total assets	$1,533,750
Liabilities and Stockholders' Equity
Accounts payable	$327,750
Common stock	830,000
Retained earnings	376,000
Total liabilities and stockholders' equity	$1,533,750

December cash disbursements for merchandise purchases would be: