Rogers Services, Inc., has $8,500 cash on hand on December 1. The company requires a minimum cash balance of $7,100. December cash collections are $548,430. Total cash payments for December are $569,420. Prepare a cash budget for December. How much cash, if any, will Rogers need to borrow by the end of December? Complete the cash budget below. (Use parentheses or a minus sign for negative ending cash balances or deficiencies.) Rogers Services, Inc. Combined Cash Budget For the Month Ended December 31 Beginning cash balance Plus: Cash collections Total cash available Less: Cash payments Ending cash balance before financing Plus: New borrowings Ending cash balance