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

	Sales are budgeted at $350,000 for November, $370,000 for December, and $370,000 for January.
	Collections are expected to be 80% in the month of sale, 18% in the month following the sale, and 2% uncollectible.
	The cost of goods sold is 75% of sales.
	The company would like to maintain ending merchandise inventories equal to 80% 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 $21,900.
	Monthly depreciation is $19,100.
	Ignore taxes.

Balance Sheet
October 31
Assets
Cash	$29,000
Accounts receivable, net of allowance for uncollectible accounts	77,000
Merchandise inventory	210,000
Property, plant and equipment, net of $605,000 accumulated depreciation	1,175,000
Total assets	$1,491,000
Liabilities and Stockholders' Equity
Accounts payable	$287,500
Common stock	850,000
Retained earnings	353,500
Total liabilities and stockholders' equity	$1,491,000

December cash disbursements for merchandise purchases would be:

$277,500

$250,500

$222,000

$274,500