Einstein Company Is Preparing Its Cash Budget for the Upcoming

Einstein Company is preparing its cash budget for the upcoming month.The beginning cash balance for the month is expected to be $14,000.Budgeted cash receipts are $84,000,while budgeted cash disbursements are $72,000.Einstein Company wants to have an ending cash balance of $40,000.The excess (deficiency) of cash available over disbursements for the month would be

A) $170,000.
B) $(26,000) .
C) $112,000.
D) $26,000.