Juno's projected its first-quarter sales at $46,000 and second-quarter sales at $48,000. Purchases equal 71 percent of next quarter's sales. The accounts receivable period is 30 days and the accounts payable period is 45 days. At the beginning of the first quarter, the accounts receivable balance is $12,200 and the accounts payable balance is $14,800. The company pays $1,500 per month in cash expenses and $400 per month in taxes. At the beginning of the first quarter, the cash balance is $280 and the short-term loan balance is zero. The company maintains a minimum cash balance of $250. Suppose each month has 30 days. 

What is the cumulative cash surplus (deficit) at the end of the first quarter, before any short-term borrowing?