Barney Company is preparing a cash budget for September. The company has $40,000 cash at the beginning of September and anticipates $89,000 in cash receipts and $40,000 in cash disbursements during September. Barney has an agreement with its bank to maintain a cash balance of at least $40,000. As of Aug 31, the company owes $15,000 to the bank. Determine what the company should borrow or repay during September to maintain the $40,000 required balance--you must show and label your work.