Roman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $ 44,000 . Budgeted cash receipts are $106,000 , while budgeted cash disbursements are $124,000 . Roman Company wants to have an ending cash balance of $ 49,000 . How much would Roman Company need to borrow to achieve its desired ending cash balance?

A.

$ 75,000

B.

$ 31,000

C.

$ 26,000

D.

$ 23,000