A Company Is Preparing Its Cash Budget

A company is preparing its cash budget. Its cash balance on January 1 is $290,000, and it has a minimum cash requirement of $340,000. The following data have been provided: ​
-The amount of cash excess or deficiency (after considering the minimum cash balance required) for February is a(n)

A) deficiency of $109,100
B) excess of $10,900
C) deficiency of $900
D) excess of $109,100