Final answer:
Without explicit numbers for December's cash receipts and disbursements, it's not possible to determine the difference for Brarin Corporation. The student's question seems to involve calculating net cash flow; however, no relevant monthly data is provided to perform this computation. For an example involving profit calculation, revenue minus explicit costs gives accounting profit, which differs from net cash flow.
Step-by-step explanation:
The question from the student pertains to the difference between cash receipts and cash disbursements for Brarin Corporation, a small wholesaler of gourmet food products in December. This difference is commonly referred to as the company's net cash flow for the period. However, the information provided does not include explicit amounts of cash receipts or disbursements for December. To accurately determine this difference, we'd require a detailed list of all cash transactions from the month of December. Without this, it's not possible to calculate the requested amount. Still, if we were to consider related examples provided, then for an accounting profit calculation, if a firm had sales revenue of $1 million and spent $600,000 on labor, $150,000 on capital, and $200,000 on materials, its accounting profit would be the total revenues minus explicit costs, which would be $50,000. But this calculation is specifically for profits and not directly applicable to cash flows.