The table contains the Sales estimates for the next year.

• The Purchases are 22% of Sales.Purchases are paid in the following month.
• The administrative expenses of $5,777 are paid each month
• Tax expenses of $70,307 are paid in March, June, September, and December each year.
• Rent expenses of $20,971 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.

Jan $47538

Feb $47859

MAr $53620

Apr $51519

Jun $47859

Jul $51519

Aug $53620

Sep $47538

Oct $53620

Nov $47859

Dec $51519