During December, the capital budget indicates a $279100 purchase of equipment for cash. The ending November cash balance is budgeted to be $40800. Cash receipts are $840700, and cash disbursements are $610400 during December. The company wants to maintain a minimum cash balance of $20100. What is the minimum cash loan that must be planned to be borrowed from the bank during December? $0 $28100 $8000 $48800