For May, Young Corporation Has Budgeted Its Cash Receipts at $125,000

For May, Young Corporation has budgeted its cash receipts at $125,000 and its cash disbursements at $138,000. The company's cash balance on May 1 is $17,000. If the desired May 31 cash balance is $20,000, then how much cash must the company borrow during the month (before considering any interest payments) ?

A) $4,000
B) $8,000
C) $12,000
D) $16,000