A Company Is Preparing Its Cash Budget for the Coming

A company is preparing its cash budget for the coming month.All sales are on account.Given the following:
$$\begin{array} { | l | r | r | } \hline & \begin{array} { r } \text { Beginning } \\\text { Balances }\end{array} & \begin{array} { r } \text { Budget } \\\text { Amounts }\end{array} \\\hline \text { Cash } & \$ 50,000 & \\\hline \text { Accounts Receivable } & 180,000 & \\\hline \text { Sales } & & \$ 800,000 \\\hline \text { Cash disbursements } & & 780,000 \\\hline \text { Depreciation } & & 25,000 \\\hline \text { Ending acc ounts recevable balance } & & 210,000 \\\hline\end{array}$$ What is the expected cash balance of the company at the end of the coming month? (CIA adapted)

A) $15,000.
B) $40,000.
C) $45,000.
D) $70,000.