Tammy Is Talented at Craft but Lacks the Cash Flow

Tammy is talented at craft but lacks the cash flow management skills required to run a business.She opens a store,Tammy's Craft Corner,with the help of her son David-a business major-who manages the budgets and expenses of the business.David prepares the quarterly budget and maintains a company book for recording all transactions.The company book balance that David regularly updates is the sum of:

A) the actual amount of cash that is available to the firm at any specific time.
B) the deposits and withdrawals recorded in a bank's accounting records.
C) the cash inflows and cash outflows recorded in the firm's accounting records.
D) the negative balance in a depositor's bank account.