Roland Services, Inc., has $8,200 cash on hand on May 1. The company requires a minimum cash balance of $7,000. May cash collections are $548,460. Total cash payments for May are $575,320. Prepare a cash budget for May. How much cash, if any, will Roland need to borrow by the end of May? m Complete the cash budget below. (Use parentheses or a minus sign for negative ending cash balances or deficiencies.) Roland Services, Inc. Combined Cash Budget For the Month Ended May 31 Beginning cash balance - Plus: Cash collections Total cash available Less: Cash payments Ending cash balance before financing Minimum cash balance desired Cash excess (deficiency) By the end of May, Roland