Frontlist Publishing Company publishes books and they have gathered the following data for the month of October: Cash on 8/1 Expected Cash Collections Direct Materials Cash Disbursements Direct Labor Cash Disbursements MOH Cash Disbursements Operating Expenses Cash Disbursements Capital Expenditures Cash Disbursements Data $9,000 $354,000 $69,000 $46,000 $39,000 $86,000 $132,000 Frontlist Publishing Company requires an ending cash balance of at least $5,000 and can borrow from a line of credit in $1,000 increments. What is the excess or deficiency of cash for October? OA. $23,000 cash deficiency OB. $14,000 cash excess OC. $5,000 cash excess OD. $9,000 cash deficiency