The Following Information Was Taken from Niland Company's Cash Budget

Multiple Choice

The following information was taken from Niland Company's cash budget for the month of April $$\begin{array} { l r } \text { Beginning cash balance } & \$ 120,000 \\\text { Cash receipts } & 108,000 \\\text { Cash disbursements } & 136,000\end{array}$$ If the company has a policy of maintaining an end of the month cash balance of $100000 the amount the company would have to borrow is

A) $116000.
B) $28000.
C) $8000.
D) $0.