Roman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $37,000. Budgeted cash receipts are $103,000, while budgeted cash disbursements are $125,000. Roman Company wants to have an ending cash balance of $50,000 How much would Roman Company need to borrow to achieve its desired ending cash balance? O A. $35,000 OB. $28,000 OC. $15,000 OD. $65,000