Southland Company is preparing a cash budget for August. The company has $17,900 cash at the beginning of August and anticipates $122,600 in cash receipts and $135,400 in cash payments during August. Southland Company wants to maintain a minimum cash balance of $10,000. The preliminary cash balance at the end of August before any loan activity is; Oa. $27,900 Ob. $5,100 O c. $140,500 O d. ($12,800) O e. $15,100