PLEASE HELP WITH TWO WRONG ANSWERS!!!

Income Statement
Sales revenue	$595,800
Cost of goods sold	(238,320)
Gross margin	357,480
Operating expenses	(164,190)
Operating income	193,290
Interest expense	(2,530)
Net income	$190,760

Balance Sheet
Assets
Cash		$9,760
Accounts receivable		169,400
Inventory		17,424
Store equipment	$200,000
Accumulated depreciation store equipment	(81,600)
Book value of equipment		118,400
Total assets		$314,984
Liabilities
Accounts payable		$22,176
Utilities payable		2,200
Sales commissions payable		8,712
Line of credit		23,936
Equity
Common stock		50,000
Retained earnings		207,960
Total liabilities and equity		$314,984

[The following information applies to the questions displayed below.] The following trial balance was drawn from the records of Havel Company as of October 1 , year 2. c. Indicate whether Havel will need to borrow money during October by preparing October's Cash Budget. (Negative amounts should be indicated by a minus sign.) Answer is complete but not entirely correct