Month	Sales $	Month	Sales $
Jan	62,564	July	56,683
Feb	86,790	Aug	83,355
Mar	83,355	Sep	62,564
Apr	56,683	Oct	83,355
May	62,564	Nov	86,790
June	86,790	Dec	56,683

The table contains the Sales estimates for the next year.

• The Purchases are 36% of Sales. Purchases are paid in the following month.
• The administrative expenses of $3,304 are paid each month
• Tax expenses of $72,665 are paid in March, June, September, and December each year.
• Rent expenses of $29,548 are paid in June and December.

What is the cash outflow for December?

Enter your answer rounded off to two decimal points. Do not enter $ or comma in the answer box.