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

Cash balance, beginning$ 17,000Collections from customers147,000Direct materials purchases27,000Expenses:Operating expenses54,000Payroll77,000Income taxes6,000Other:Machinery purchases32,000

Operating expenses include $22,000 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.