Which One of the Following Is the Format of the Cash

Which one of the following is the format of the cash budget?

A) Beginning cash balance plus total receipts equals ending cash balance.
B) Beginning cash balance plus total receipts less total disbursements equals ending cash balance.
C) Total cash receipts minus total cash disbursements equals total available cash.
D) Total cash receipts minus total cash disbursements plus beginning cash balance less ending cash balance equals total cash available.