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.
-The excess (deficiency) of cash available over disbursements for January is:

A) $23,000
B) $13,000
C) ($5,000)
D) $201,000