Roland Manufacturing has $11.200 cash on hand on May 1. The company requires a minimum cash balance of $7,400. May cash collections are $547,000 Total cash payments for May are $586,000. Prepare a cash budget for May. How much cash, if any, will Roland need to borrow by the end of May? Complete the cash budget below. (Use parentheses or a minus sign for negative ending cash balances or deficiencies.) Roland Manufacturing Cash Budget For the Month Ended May 31 Beginning cash balance Cash collections from customers Cash available before financing Total cash payments Ending cash balance before financing Minimum cash balance desired Cash excess (deficiency)