The Talent Agency Had the Following Estimates for the Six

The Talent Agency had the following estimates for the six months ending 31 December 2018. $\begin{array}{lr}\text { Cash balance } 1.1 .15 \text { (Overd raft) } & (\$ 9,150) \\\text { Cash receipts from commissions } & \$ 85,000 \\\text { Cash payments for expenses } & 82,300 \\\text { Proceeds from the sale of motor vehicle } & 6,500 \\\text { Borrowing } & 5,000 \\\text { Depreciation on equipment } & 2,600\end{array}$ The estimated cash balance at 31 December 2018 is:

A) $3,450.
B) $5,050.
C) $3,950 (overdraft) .
D) $2,100 (overdraft) .