A cash budget by quarters for the Carney Company is given below $($note that some data are missing$).$ Missing data amounts have been keyed with either question marks or lowercase letters $($a$,$ b$,$ c$,$ etc.$)$; these lowercase letters will be referred to in the questions that follow. $($It may be necessary to calculate a value for items where a question mark appears.$)$ A zero amount is designated by a dash $(-).$ The company requires a minimum cash balance of at least $$10,000$ to start a quarter. All data are in thousands of dollars.

Carney Corporation

Cash Budget

Quarters

$1234$

Cash balance, beginning $$16$ $e $$13$ $$10$

Add: collections from customers $a $$70$ $$67$ $$80$

Total cash available $$?$ $$?$ $$80$ $$90$

Less: disbursements

Purchase of inventory $$31$ $c $$40$ $$35$

Operating expenses $$10$ $$14$ $$19$ $$-$

Dividends $$-$ $$6$ $$-$ $$5$

Total disbursements $$76$ $$?$ $f $$55$

Excess $($deficiency$)$ of cash available over disbursements $$7$ $$17$ $$(2)$ $$35$

Financing:

Borrowings $b $$-$ $$12$ $$-$

Repayments $($including interest$)$ $$-$ $d $$-$ $$(16)$

Total financing $$?$ $$?$ $$12$ $$(16)$

Cash balance, ending $$10$ $$?$ $$10$ $$19$

What are the total disbursements during the third quarter $($item f$),$ in thousands of dollars?

Multiple Choice

$$59$

$$78$

$$82$

$$84$