Marsha Inc. has the following budgeted data for the coming year:

Cash balance, beginning $ 15,400 Collections from customers 145,400 Direct materials purchases 25,400 Expenses: Operating expenses 50,800 Payroll 75,400 Income taxes 6,000 Other: Machinery purchases 30,400

Operating expenses include $20,400 depreciation for buildings and equipment. All purchases of materials are paid for in the period of purchase. The company requires a minimum cash balance of $25,000.

Compute the amount the company needs to finance or the excess cash available for Marsha to invest. (Cash shortage should be indicated with a minus sign.)