Use the information below to answer the following questions.
Crystal Computers owns a chain of seven shops selling computer goods. In the past the company maintained a healthy cash balance. However, this has fallen in recent months, and at the end of September 2018 it had an overdraft of $100,000. In view of this, its managing director has asked you to prepare a cash forecast for the next six months. You have collected the following information:

\begin{array}{lrrrrrr}&\text { Oct. } & \text { Nov. } & \text { Dec. } & \text { Jan. } & \text { Feb. } & \text {March } \\&\$ 000 & \$ 000 & \$ 000 & \$ 000 & \$ 000 & \$ 000\\\text { Cash Sales forecast } & 250 & 200 & 250 & 350 & 200 & 80 \\\text { Cash Purchases } & 180 & 160 & 130 & 40 & 50 & 60 \\\text { Wages and Salaries } & 40 & 40 & 50 & 40 & 40 & 45 \\\text { Rent } & & & 80 & & &\\\text { Rates } & & & & & & 60 \\\text { Other Expenses } & 25 & 25 & 25 & 25 & 25 & 25\\\text { Refurbishing Shops }&&&&&&{80} \\&245 & 225 & 285 & 185 & 115 & 190\\\end{array}

-Refer to the table above. The projected cash balance at the end of November is:
A)($25,000).
B)($120,000).
C)$25,000.
D)($100,000).

Which Expense Does Not Appear in a Cash Budget