If a cash budget for the next six months showed that in Months 4 and 5 the closing bank balance figure was negative, the company should:

Use positive closing balances from Months 1, 2, and 3 to offset the Month 4 and 5 figures

Close during those two months

Arrange short-term borrowing to cover the temporary shortage

Not pay any invoices from Months 4 and 5 until the situation improves