The Following Information Was Taken from Niland Company Cash Budget

Multiple Choice

The following information was taken from Niland Company cash budget for the month of April $$\begin{array} { l r } \text { Beginning cash balance } & \$ 90,000 \\\text { Cash receipts } & 81,000 \\\text { Cash disbursements } & 102,000\end{array}$$ If the company has a policy of maintaining end of the month cash balance of $75,000, the amount the company would have to borrow is

A) $87,000.
B) $21,000.
C) $6,000.
D) $0.