Petersen Company Is Preparing a Cash Budget for September

Petersen Company is preparing a cash budget for September.The company's cash balance on September 1 is $23,200.The company anticipates cash receipts of $111,800 and cash disbursements of $117,320.If Petersen desires a cash balance of $24,000, it must

A) acquire financing of $800.
B) acquire financing of $6,320.
C) acquire financing of $4,720.
D) acquire financing of $18,480.