Sales are budgeted at $$309,000$ for November, $$329,000$ for December, and $$229,000$ for January.

Collections are expected to be $70\%$ in the month of sale and $30\%$ in the month following the sale.

The cost of goods sold is $75\%$ of sales.

The company desires to have an ending merchandise inventory at the end of each month equal to $80\%$ of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase.

Other monthly expenses to be paid in cash are $$23,000.$

Monthly depreciation is $$30,500.$

Ignore taxes.

$\backslash$table$[[\backslash$table$[[$Balance Sheet$],[$October $31]]],[$Assets$],[$Cash$,$$$,36,000],[$Accounts receivable,,$86,500],[$Merchandise inventory,,$185,400],[\backslash$table$[[$Property$,$ plant and equipment, net of $$624,000$ accumulated$],[$depreciation$]],,924,000],[$Total assets,,$231,900],[$Liabilities and Stockholders' Equity$],[$Accounts payable,$$,258,000],[$Common stock,,$759,000],[$Retained earnings,,$214,900],[$Total liabilities and stockholders' equity,,$231,900]]$

The difference between cash receipts and cash disbursements for December would be: