B&B Used Car Sales likes to keep a minimum cash balance of $25,000. Last year, the company had sales of $225,000. Of those sales, $100,000 were made on account. The company made a gross profit of $75,000. At the end of the year, it had a cash deficit of $32,000. How much cash would B&B need to borrow in short-term loans to cover the cash requirements? (Points : 2)

$25,000

$32,000

$43,000

$57,000