Letestu Company has a beginning cash balance on January 1, 2011 of $10,000. Cash collected in January is $100,000 and sales revenue in January is $108,000. Expected disbursements for January for inventory purchases are $45,000 and for selling and administrative expenses are $62,000. Additionally, a dividend payment of $5,000 will be made in January. Letestu maintains a minimum cash balance of $5,000. How much cash will Letestu need to borrow in January in order to meet the minimum balance requirement? a. $0 b. $19,000 c. $7,000 d. $17,000