A company is budgeting cash for 2015. The cash balance at December 31, 2014 was $5,000. The company budgets 2015 cash receipts at $86,000. Estimated cash payments include $36,000 for inventory, $26,000 for operating expenses, and $23,000 to expand the store. The company needs a minimum cash balance of $11,000 at all times. The company expects to earn net income of $81,000 during 2015. What is the final result of the company's cash budget for 2015? A) 10,000 available for additional investments B) Must arrange new financing for $5,000 C) Pay off $10,000 of debt D) $5,000 available for additional investments