Bustillo Inc.is working on its cash budget for March.The budgeted beginning cash balance is $35,000.Budgeted cash receipts total $142,000 and budgeted cash disbursements total $151,000.The desired ending cash balance is $30,000.To attain its desired ending cash balance for March, the company needs to borrow:

A) $0
B) $4,000
C) $56,000
D) $30,000

To calculate how much cash the company needs to borrow, we need to use the following formula:

Beginning Cash Balance + Cash Receipts - Cash Disbursements = Ending Cash Balance

$35,000 + $142,000 - $151,000 = $26,000

The formula shows that the company will have a deficit of $6,000 ($26,000 - $30,000), which means it needs to borrow $6,000 to attain its desired ending cash balance of $30,000.

However, the question is asking how much the company needs to borrow to attain the desired ending cash balance "for March." Since the calculation above shows that the company will have a deficit of $6,000, it means it needs to borrow $6,000. However, since the question is asking how much the company needs to borrow, the answer is the difference between the desired ending cash balance and the budgeted ending cash balance, which is $4,000 ($30,000 - $26,000). Therefore, the best choice is B.