Gibbs Company Gibbs Company Prepared a Cash Budget by Quarters

Gibbs Company Gibbs Company prepared a cash budget by quarters for the upcoming year. Missing data amounts are indicated with question marks or lower case letters; these lower case letters will be referred to in the questions that follow.
Gibbs requires a minimum balance of $10,000 to start a quarter.
All data are in thousands.
Gibbs Corporation
Cash Budget
Refer to Gibbs Company. The total disbursements during the third quarter (item f) is:

A) $84
B) $78
C) $82
D) $59