corporation's operational data is below:

~sales are bugeted at $260,000 for november, $457,000 for december and 210,000 for january. all sales are credited sales.

~collectios are expected to be 80% in the month of sale, 19% in the month follorimg the sale, and 1% uncollectible.

~the company desires to have an ending merchandise invetory at the end of each month esqual to 60% of the next month's cost of good sold. payment for merchandise is made in the month following the purchase.

december cash disbursment for merchandise purchase would be?