Can I get some help please:

Bramble Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follow: Sales are budgeted at $430,000 for November, $410,000 for December, and $400,000 for January. Collections are expected to be 60% in the month of sale and 40% in the month following the sale. The cost of goods sold is 85% of sales. The company would like to maintain ending merchandise inventories equal to 75% 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 $24,900. Monthly depreciation is $15,900. Ignore taxes. $ Balance Sheet October 31 Assets Cash Accounts receivable Merchandise inventory Property, plant and equipment, net of $572,900 accumulated depreciation Total assets 20,900 70,900 274, 125 1,094,900 $1,460,825 Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total liabilities and stockholders' equity $ 254,900 820,900 385,025 $1,460,825 The cost of December merchandise purchases would be