Bries Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $18,400. Budgeted cash receipts total $185,000 and budgeted cash disbursements total $188,800. The desired ending cash balance is $30,400.To attain its desired ending cash balance for January, the company should borrow:

A) $15,800
B) $0
C) $30,400
D) $45,000

Cash Budget

A forecast of cash inflows and outflows over a specified period, used for cash flow management.

Budgeted Disbursements

Projected cash outflows or expenditures planned by a business for a specific period, used in cash flow management.

Desired Balance

The target balance that an individual or organization aims to achieve in their financial account or budget.