Consider the following third-quarter budget data for TAP & Brothers: TAP & Brothers Third-Quarter Budget Data July August September Credit Sales 254,537 263,088 281,610 Credit Purchases 97,493 116,896 138,952 Wages, Taxes, and Expenses 26,640 31,395 33,383 Interest 7,298 7,740 8,049 Equipment Purchases 54,210 61,412 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 $138,603, and credit purchases were $102,157 July's beginning cash is $184,250 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 O decimal places. Do not round intermediate calculations)