James Buchanan Orthotics and Prosthetics is planning to request a line of credit from its bank. The company has produced sales estimates, and these appear in the worksheet below. Collection estimates are as follows: $10$ percent within the month of sale, $75$ percent in the month following the sale, and $15$ percent in the second month following the sale. Labor and supplies estimates also appear in the worksheet below. Payments for labor and supplies are typically made during the month following the one in which these costs have been incurred. General and administrative salaries will amount to approximately $$27,000$ a month; lease payments under long$-$term lease contracts will be $$9,000$ a month; depreciation charges will be $$36,000$ a month; miscellaneous expenses will be $$2,700$ a month; income tax payments of $$63,000$ will be due in both September and December; and a progress payment of $$180,000$ on a new building must be paid in October. Cash on hand on July $1$ will amount to $$132,000,$ and a minimum cash balance of $$90,000$ will be maintained throughout the cash budget period. What loan will the company require in September? Ignore interest expenses. $($Write the loan amount as a positive number.$)$

$($Note: Since you are given the cash on hand on July $1,$ you don't need to find the beginning and ending cash amounts or cumulative surplus cash for May and June.$)$