Webster Corporation is preparing its cash budget for April. The March 31 cash balance is $40,400. Cash receipts are expected to be $661,000 and cash payments for purchases are expected to be $618,500. Other cash expenses expected are $29,000 selling and $35,500 general and administrative. The company desires a minimum cash balance at the end of each month of $34,000. If necessary, the company borrows enough cash to meet the minimum using a short-term note. The amount Webster must borrow during April is