Bries Corporation Is Preparing Its Cash Budget for January

Bries Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $18,000. Budgeted cash receipts total $183,000 and budgeted cash disbursements total $188,000. The desired ending cash balance is $30,000.
-To attain its desired ending cash balance for January,the company should borrow:

A) $17,000
B) $0
C) $30,000
D) $43,000