Roman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $35,000. Budgeted cash receipts (collections) are $109,000, while budgeted cash disbursements (payments) are $121,000. Roman Company has a policy that it must have an ending cash balance of $42.000. How much would Roman Company need to borrow to achieve its desired ending cash balance? $23,000 $19,000 $65,000 $30,000