EXERCISE 9-19 PLETCHER DENTAL CLINIC Cash Budget For the Two Quarters Ending June 30, 2020 1st Quarter 2nd Quarter Add: Receipts Collections from patients. Total cash available Less: Disbursements Professional salaries Selling and administrative costs .. Payment of income taxes. 0 0 Excess (deficiency) of cash available ents Financing Add: Borrowings ($25,000 $12,000) Less: Repayments.._ Ending cash balance $25.0 EXERCISE 9-19 PLETCHER DENTAL CLINIC Cash Budget For the Two Quarters Ending June 30, 2020 1st Quarter 2nd Quarter Add: Receipts Collections from patients. Total cash available Less: Disbursements Professional salaries Selling and administrative costs .. Payment of income taxes. 0 0 Excess (deficiency) of cash available ents Financing Add: Borrowings ($25,000 $12,000) Less: Repayments.._ Ending cash balance $25.0