QUESTION 20 Given the following information about Spring Rain's Cash Budget what would be the excess cash or needed borrowing Beginning Balance $1,000 Estimated Disbursements $4,800 Desired Balance 800 Estimated Receipts 4,000 $1,000 excess cash $1.000 needed borrowing $600 needed borrowing $600 excess cash QUESTION 21 When an NSF check is returned by the bank, a business should show it on their books as: O Cash Temporary investment O Cash over or short A receivable