Hedlon Company is preparing its cash budget for the upcoming month. The beginning cash balance for the month is expected to be $20,000. Budgeted cash disbursements are $76,000, while budgeted cash eceipts are $87,500. Hedlon Company wants to have an ending cash balance of $55,000. The excess (deficiency) of cash available over disbursements for the month would be A. $131,000 B. $(31,500) C. $31,500 D. $183,500