Brartn Corporation Is a small wholesaler of gourmet food products. Data regarding the store's operations follow: Sales are budgeted at $250.000 for November. $260.000 for December, and $260.000 for January. Collections are expected to be 75% in me month of sale. 24% In me month following the sale, and 1% 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 me month following me purchase. Other monthly expenses to be paid In cash are $2t, 000. Monthly depreciation Is $18.200. Ignore taxes. The difference between cash receipts and cash disbursements in December would be: $9.000 $17.800 $28.400