Dynamic $-$ Problem and answer changes with each attempt $($consider an Excel solution$)$

Farm Supply is located in a small town on the coast of California. Data regarding the store's operations follow:

Sales are budgeted at $320,257$ for November, $$326,682$ for December, and $$245,456$ 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 $$22,400.$

Monthly depreciation is $$27,500.$

Ignore taxes.

Calculate the difference between cash receipts and cash disbursements for December.

Hint: Range of answer is $45,0000$ to $60,000$