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

TAP & Brothers Third-Quarter Budget Data

July August September

Credit Sales 253,212 264,430 283,538

Credit Purchases 97,638 117,432 136,343

Wages, Taxes, Expenses 26,594 31,260 33,326

Interest 7,361 7,516 7,949

Equipment Purchases 54,673 61,725 0

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 $138,573, and credit purchases were $102,502
• July's beginning cash is $184,769

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)