Bagel Company is preparing its cash budget for the upcoming month. The beginning cash balance for the month is expected to be $12,000. Budgeted cash receipts are $85,000, while budgeted cash disbursements are $67,000. Bagel Company wants to have an ending cash balance of $40,000. The excess (deficiency) of cash available over disbursements for the month would be A. $(30,000) B. $164,000 C. $30,000 D. $107,000