Hilly Company budgeted the following transactions for April Year $2$: Sales$$200,000$ Cash Operating Expenses $105,000$ Cash Purchases of Investments $75,000$ Cash Payment of Debt $15,000$ Depreciation on Operating Assets $12,000$ The beginning cash balance is $$50,000.$ Sales are on account and $75\%$ of sales on account is collected in the month of sale. The company desires to have a $$25,000$ ending cash balance. The surplus $($or shortage$)$ of cash before considering any borrowings in April would be:Group of answer choices$$20,000$ shortage.There is no cash surplus or shortage.$$40,000$ surplus.$$40,000$ shortage.