Heads up: Cash Receipts is not 71,000. I have been working on this for 2+ hours and I just dont understand. Please help more before my mind explodes.

The following trial balance was drawn from the records of Perez Company as of October 1, 2018 $ 21,500 71,000 45, 500 310,000 Cash Accounts receivable Inventory Store equipment Accumulated depreciation Accounts payable Line of credit loan Common stock Retained earnings Totals $ 79,000 77,500 210,000 61,000 20,500 $448,000 $448,00e c. Indicate whether Perez will need to borrow money during October by preparing October's Cash Budget. Cash Budget for October Beginning cash balance Add: Cash receipts Cash available Less: Payments 21,500 21,500 For inventory purchases For S&A expenses Total budgeted payments Cash surplus (shortage) Will Havel need to borrow money during October? Yes The following trial balance was drawn from the records of Perez Company as of October 1, 2018 $ 21,500 71,000 45, 500 310,000 Cash Accounts receivable Inventory Store equipment Accumulated depreciation Accounts payable Line of credit loan Common stock Retained earnings Totals $ 79,000 77,500 210,000 61,000 20,500 $448,000 $448,00e c. Indicate whether Perez will need to borrow money during October by preparing October's Cash Budget. Cash Budget for October Beginning cash balance Add: Cash receipts Cash available Less: Payments 21,500 21,500 For inventory purchases For S&A expenses Total budgeted payments Cash surplus (shortage) Will Havel need to borrow money during October? Yes