Consider the following third-quarter budget data for TAP & Brothers:

The company predicts that 4% of its credit sales will never be collected, 30% of its sales will be collected in the month of the sale, and the remaining 66% will be collected in the following month. Credit purchases will be paid in the month following the purchase. In June, credit sales were $138,101, and credit purchases were $102,719 Julys beginning cash is $184,638 If TAP maintains a policy of always keeping a minimum cash balance of $75,000 as a buffer against uncertainty and forecasting errors, what is the cash surplus/deficit at the end of the quarter (i.e., end of September)? (Answer surplus as a positive number or deficit as a negative number. Round answer to 0 decimal places. Do not round intermediate calculations)

TAP & Brothers Third-Quarter Budget Data July August September Credit Sales 253,298 261,011 282,048 Credit Purchases 97,171 115,373 134,192 Wages, Taxes, and Expenses 26,717 31,373 33,784 Interest 7,315 7,595 7,928 Equipment Purchases 54,432 61.278 0