Hilliard Company budgeted the following transactions for April Year 2: Sales (75% collected in month of $230,000 sale) Cash Operating Expenses 108,000 Cash Purchases of Investment 78,000 Cash Payment of Debt 18,000 Depreciation on Operating Assets 18,000 The beginning cash balance was $56,000. The company desires to have a $49,000 ending cash balance. The surplus (or shortage) of cash before considering any borrowings in April would be