Parliman Corporation is preparing its cash budget for August. a. The budgeted beginning cash balance is $12,000. b. Budgeted cash receipts from sales total $159,000. c. Budgeted cash disbursements for inventory purchases total 120,000 d. Operating expenses are $30,000. Of this amount depreciation is $5,000. e. Equipment will be purchased for $20,000 cash f. The ending cash balance should be $20,000 at a minimum. Determine the minimum amount of borrowing needed. $___________