Rolard Manufacturing has $11,200 cash on hand on January 1. The company requires a minimum cash balance of $8,400. January cash collections are $552.000. Total cash payments for January are $592.000. Prepare a cash budget for Janusry. How much eash, if any, wit Roland need to borrow by the end of January? Complele the cash budget below (Use parentheses or a minus sign for negative ending cash balances or deficiencies.)