Is the ending cash balance after the borrow calculated correctly?

A D E F G H I J K 2 4. July 10,000 10,000 20,000 40,000 15.000 6,000 1,500 22,500 17,500 August 17,500 12,000 24,000 53,500 18,000 7,200 2,000 27,200 26,300 September October November. December 26,300 36,400 47,800 61.800 14,000 16,000 20,000 25,000 28.000 32,000 40,000 50,000 68,300 84,400 107,800 136,800 21,000 24,000 30,000 37,500 8.400 9.600 12,000 15,000 2,500 3,000 4.000 4,500 31,900 36,600 46,000 57,000 36,400 47.800 61.800 79,800 5 Beginning Cash Balance Cash Sales Credit Sales 8 Total Collections Purchases 10 Wages 11 Miscellaneous Expenses 12 Total Payments 13 Ending Cash Balance 14 15 16 17 8 19 Beginning Cash Balance 20 Collections 21 Payments Unadjusted Cash Balance 23 Borrowing 24 Ending Cash Balance 25 26 Cumulative Borrowing 27 Minimum Cash Balance 28 Annual Interest Rate 29 30 17,500 40,000 22,500 35,000 35,000 53,500 27,200 61,300 61,300 68,300 31,900 97,700 84,400 36,600 145,500 145,500 107,800 46,000 207,300 207,300 136,800 57,000 287,100 97,700 35,000 61,300 97,700 145,500 207,300 287,100 30,000 A D E F G H I J K 2 4. July 10,000 10,000 20,000 40,000 15.000 6,000 1,500 22,500 17,500 August 17,500 12,000 24,000 53,500 18,000 7,200 2,000 27,200 26,300 September October November. December 26,300 36,400 47,800 61.800 14,000 16,000 20,000 25,000 28.000 32,000 40,000 50,000 68,300 84,400 107,800 136,800 21,000 24,000 30,000 37,500 8.400 9.600 12,000 15,000 2,500 3,000 4.000 4,500 31,900 36,600 46,000 57,000 36,400 47.800 61.800 79,800 5 Beginning Cash Balance Cash Sales Credit Sales 8 Total Collections Purchases 10 Wages 11 Miscellaneous Expenses 12 Total Payments 13 Ending Cash Balance 14 15 16 17 8 19 Beginning Cash Balance 20 Collections 21 Payments Unadjusted Cash Balance 23 Borrowing 24 Ending Cash Balance 25 26 Cumulative Borrowing 27 Minimum Cash Balance 28 Annual Interest Rate 29 30 17,500 40,000 22,500 35,000 35,000 53,500 27,200 61,300 61,300 68,300 31,900 97,700 84,400 36,600 145,500 145,500 107,800 46,000 207,300 207,300 136,800 57,000 287,100 97,700 35,000 61,300 97,700 145,500 207,300 287,100 30,000