Bries Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $18,000. Budgeted cash receipts total $183,000 and budgeted cash disbursements total $188,000. The desired ending cash balance is $30,000.The excess (deficiency) of cash available over disbursements for January is:

A) $23,000
B) $13,000
C) ($5,000)
D) $201,000

Starting Cash Balance: $18,000
Add: Cash Receipts: $183,000
Total Cash: $201,000
Less: Cash Disbursements: $188,000
Excess (Deficiency) of Cash Available over Disbursements: $13,000
Since the desired ending cash balance is $30,000, the excess of cash available over disbursements is not enough to meet the desired ending balance. Therefore, option A is not correct. Option C is incorrect because there is a positive excess of cash available over disbursements, not a deficiency. Option D is incorrect as it is not a possible outcome in this scenario. Option B is the correct answer.