Marsha Incorporated has the following budgeted data for the coming year:

Cash balance, beginning	$ 16,500
Collections from customers	146,500
Direct materials purchases	26,500
Expenses:
Operating expenses	53,000
Payroll	76,500
Income taxes	6,000
Other:
Machinery purchases	31,500

Operating expenses include $21,500 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.

Required:

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.)