Dilly Farm Supply is located in a small town in the rural west. Data regarding the store's operations follow:

• Sales are budgeted at $281,000 for November, $321,000 for December, and $212,000 for January.
• Collections are expected to be 75% in the month of sale and 25% in the month following the sale.
• The cost of goods sold is 75% of sales.
• The company desires to have an ending merchandise inventory at the end of each month equal to 90% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase.
• Other monthly expenses to be paid in cash are $20,100.
• Monthly depreciation is $22,000.
• Ignore taxes.

Balance Sheet October 31
Assets
Cash	$	29,000
Accounts receivable		78,000
Merchandise inventory		189,675
Property, plant and equipment, net of $624,000 accumulated depreciation		1,006,000
Total assets	$	1,302,675
Liabilities and Stockholders' Equity
Accounts payable	$	241,000
Common stock		742,000
Retained earnings		319,675
Total liabilities and stockholders' equity	$	1,302,675

The difference between cash receipts and cash disbursements for December would be: