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

TAP & Brothers Third-Quarter Budget Data

	July	August	September
Credit Sales	258,079	268,029	281,095
Credit Purchases	97,436	118,919	136,436
Wages, Taxes, and Expenses	26,505	31,848	33,758
Interest	7,182	7,615	7,921
Equipment Purchases	54,184	61,353	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 $138,338, and credit purchases were $102,718
• Julys beginning cash is $184,266

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)?