How to find the borrowing & repayment portion of the cash budget?

A G B D E F The company has an open line of credit with National Bank. The terms of the agreement require borrowing to be in the increments of $10,000, and the interest rate is 6% pa. Irrigation borrows on the first day of the month and repays on the last day of the month if possible. 2 3 January February March Total 4 Beginning balance $ 700,500.00 $ 416,793.70 $ 300,000.00 $ 1,417,293.70 5 Receipts 6 Receipts from customers $ 438,589.00 $ 450,100.00 $ 463,300.00 $ 1,351,989.00 7 Dividends $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 225,000.00 8 Total receipts $ 513,589.00 $ 525,100.00 $ 538,300.00 $ 1,576,989.00 9 Total cash available $ 1,214,089.00 $ 941,893.70 $ 838,300.00 $ 2,994,282.70 10 11 Disbursements 12 payment to account payable $ 340,037.70 $ 430,085.22 $ 441,702.10 $ 1,211,825.02 13 payment to employee $ 282,375.00 $ 282,125.00 $ 292,250.00 $ 856,750.00 14 Manufacturing overhead $ 77,017.50 $ 76,989.17 $ 78,136.67 $ 232,143.33 15 Selling and adminstrative expenses $ 107,390.00 $ 107,290.00 $ 107,990.00 $ 322,670.00 16 purchase of equipmet $ 300,000.00 $ 300,000.00 17 payment of tax $ (9,524.90) $ (9,524.90) $ (9,524.90) $ (28,574.71) 18 Total disbursements $ 797,295.30 $ 1,186,964.48 $ 910,553.86 $ 2,894,813.65 19 20 Excess/deficiency $ 416,793.70 $ (245,070.78) $ (72,253.86) $ 99,469.05 21 22 Finance 23 Borrow 0 $ 545,070.78 $ 372,253.86 $ 200,530.95 24 Repayment 25 Ending balance $ 416,793.70 $ 300,000.00 $ 300,000.00 $ 1,016,793.70 26 27