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

TAP & Brothers Third-Quarter Budget Data
	July	August	September
Credit Sales	253,230	266,045	287,518
Credit Purchases	97,128	112,005	133,798
Wages, Taxes, and Expenses	26,807	31,856	33,157
Interest	7,155	7,601	8,039
Equipment Purchases	54,443	61,805	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 $138,398, and credit purchases were $102,174
• Julys beginning cash is $184,248

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)