The Following Information Was Taken from Hurlbert Companys' Cash Budget

Multiple Choice

The following information was taken from Hurlbert Companys' cash budget for the month June $$\begin{array} { l r } \text { Beginning cash balance } & \$ 69,000 \\\text { Cash receipts } & 93,000 \\\text { Cash disbursements } & 117,000\end{array}$$ If the company has a policy of maintaining an end of the month cash balance of $60000 the amount the company would have to borrow is

A) $36000.
B) $15000.
C) $24000.
D) $0.