Calculate the missing value.

Beginning cash balance add : cash receipts Collection of notes receivable Proceeds from sale of securities collection from credit sales Total receipts Total available cash Less: Disburesments Direct materials Jan Feb Total 51000 43700 ? 4000 4000 7000 7000 306700 365700 672400 310700 372700 683400 361700 ? ? 100000 117400 217400 84000 114000 198000 60000 76000 136000 74000 79000 153000 21000 21000 Direct labour Manufacturing overhead Seeling and administrative expenses Purchase of Land Total disburesments 318000 407400 Excess of cash available over cash disburesments 43700 9000 ? Financing ? ? Add : borrowing is wrong answer Less : Repayment ? Ending cash Balance ? ? ? ? ? 43700 40000 ? 725400 options direct materials disbursements purchase of land Total Receipts Manufacturing overhead Selling and administrative expenses Excess of cash available over cash disbursements Beginning cash balance interest expenses Total Financing Ending cash balance Total available cash Collection of notes receivable Financing Repayment Cash Receipts Borrowing Collection from credit sales Proceeds from sale of securities Direct labour Total disbursements