I know all the parts how to solve but still am confused in financing part . B1 +B2 -B3 -B4 = 53.55+ 114.75 -B3-130.05 =0 B3 = -38.25 I don't know write over there 45. 9???????

Please fill out the missing amounts of the cash budget below Q1 Q2 Q3 Cash Balance: Beginning 45.9 ? 2 Add: Collection from customers ? 734.4 Total Cash Available 543.15 ? ? Total Q4 2 ? ? 2470.95 Less: Disbursment Purchase of Inventory Operating Exp Equipment purchase Dividends Total Disbursement 2 344.25 229.5 267.75 2 61.2 15.3 ? 267.75 ? 61.2 15.3 650.25 229.5 76.5 15 3 2 864.45 275.4 2 15.3 2 Cash over or Short -15.3 2 84.15 2 2 Financing Borrowing Repayment incl interest Total Financing ? 114.75 OS 2 JO 0 (2) 2 0 -130.05 ? ? Cash Balance, Ending ? ? Please keep quarterly Minimum Cash Balance 38 25