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

TAP & Brothers Third-Quarter Budget Data
	July	August	September
Credit Sales	257,301	267,564	282,617
Credit Purchases	97,641	112,652	134,141
Wages, Taxes, and Expenses	26,480	31,515	33,206
Interest	7,197	7,746	7,922
Equipment Purchases	54,537	61,366	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 $138,517, and credit purchases were $102,708

Julys beginning cash is $184,555

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.