Roman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $43,000. Budgeted cash receipts are $97,000, while budgeted cash disbursements are $126.000 Roman Company wants to have an ending cash balance of $45,000. How much would Roman Company need to borrow to achieve its desired ending cash balance? O $16,000 O $14,000 $31,000 $59,000