Final answer:
Without the specific December figures for Brarin Corporation's merchandise purchases, it is impossible to calculate the December cash disbursements accurately. Typically, cash disbursements are calculated using purchase orders, invoices, and payment records for the given month.
Step-by-step explanation:
The question pertains to determining the December cash disbursements for merchandise purchases made by Brarin Corporation, a small wholesaler of gourmet food products. To calculate the cash disbursements for merchandise purchases, one must have access to the specific figures for December or a pattern from the financial records that can be used to derive the December disbursements. Given that the exact figures for December are not provided in the question, it is not possible to answer this question accurately.
However, in general, cash disbursements for merchandise purchases would be computed by taking into account all payments made to suppliers for inventory that was bought during December. This would include any relevant purchase orders, invoices, and payment records. The figure could potentially be a non-rounded number similar to realistic business scenarios, such as $17,147.51 or $27,654.92.