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

TAP & Brothers Third-Quarter Budget Data

July

August

September

Credit Sales

254958

266136

282816

Credit Purchases

97321

115536

137343

Wages, Taxes, and Expenses

26176

31560

33787

Interest

7124

7595

7934

Equipment Purchases

54316

61677

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 $138199, and credit purchases were $102519
• July's beginning cash is $184438

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)