The excess (deficiency) of cash available over disbursements for January is:

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

Cash Available

Cash available refers to the liquid funds that a company or individual has on hand or in bank accounts, readily accessible for use.

Cash Disbursements

Payments made by a business, including operating expenses, purchase of assets, and other related outflows of cash.