Could you explain how new short term investments is derived?

b. Prepare short-term financial plan. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Target cash balance $30.00 $30.00 $30.00 $30.00 Net cash inflow 19.95 -46.05 30.75 52.15 New short-term investments -20.33 o -24.64 -52.64 Short-term investments Income .38 .79 0 .49 Sale of Short-term investments 0 39.33 0 0 New short-term borrowing 0 5.93 0 0 Short-term borrowing interest 0 0 -12 0 Short-term borrowing repaid 0 0 -5.93 0 Ending cash balance $30.00 $30.00 $30.00 $30.00 Minimum cash balance -30.00 -30.00 -30.00 -30.00 Cumulative surplus or (deficit) $0 $0 $0 $0 Beginning short-term investments $19.00 $39.33 $0 $24.64 Ending short-term investments $39.33 $0 $24.64 $77.28 Beginning short-term debt $0 SO $5.93 $0 Ending short-term debt $0 $5.93 $0 $0