Bries 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 $0 $31,000 $48,000 $14,000