Answer:
Bramble Corporation
The difference between cash receipts and cash disbursements for December would be:
=  $71,000
Explanation:
a) Data and Calculations:
Balance Sheet October 31 
Assets Cash                            $ 21,400 
Accounts receivable                  71,400 
Merchandise inventory           156,800 
Property, plant and equipment, 
 net of $573,400 accumulated
 depreciation                        1,095,400 
Total assets                      $ 1,345,000 
Liabilities and Stockholders' Equity 
Accounts payable              $ 255,400 
Common stock                      821,400 
Retained earnings                268,200 
Total liabilities and
 stockholders' equity      $ 1,345,000
                                      November       December      January
Budgeted sales            $320,000        $300,000   $290,000
Cash Collections:
55% month of sale         176,000            165,000      159,500
45% following month       71,400             144,000      135,000
Total collections          $247,400         $309,000   $294,500
Cost of goods sold     $224,000         $210,000    $203,000
=  (70% of Sales for the month)
Ending Inventory            147,000            142,100
Goods available           $371,000        $352,000
Beginning Inventory      156,800            147,000       142,100
Purchases                    $214,200        $205,000
Cash disbursements:
Payment to suppliers   255,400           214,200      205,000
Other monthly exp.        23,800             23,800
Total disbursements $279,200         $238,000
Comparison of Cash receipts with Cash disbursements:
                                    November       December
Cash receipts             $247,400         $309,000
Cash disbursements $279,200         $238,000
Difference                    ($31,800)           $71,000