Please explain

Hilliard Company budgeted the following transactions for April 2014 es 5% colected in month of sale) $200,000 ash Operating Expenses 10500 Cash Purchases of Investrments 75.00 15000 ash Payment of Debt Depreciation on Operating Assets 12.00 The beginning cash balance was s50000 The company desires to have a $25.000 ending cash balance. What is the amount of the cash surplus or shortage? O $40,000 surplus O $40,000 shortage O $20,000 shortage O There is no surplus or shortage