Financing in the Cash Budget for the year ended December 31, 20X1 includes the following items: Borrowing 2,700 in Q1 and $3,000 in Q4; repayment of amount borrowed of $1,950 in Q2 and $800 in Q3; and interest of $90 in Q2 and $48 in Q3. What amount will be shown as the Total Financing for Quarter 2?

Answer a. $1,812 b. $488 c. $(1,950) d. $(2,040)