Baseball Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $19,000. Budgeted cash receipts total $188,000 and budgeted cash disbursements total $190,000. The desired ending cash balance is $31,000. To attain its desired ending cash balance for January, the company should borrow:

Multiple Choice

A: $31,000

B: $48,000

C: $0

D: $14,000