The accountant for Rooney's Dress Shop prepared the following cash budget. Rooney's desires to maintain a cash cushion of $17,000 at the end of each month. Funds are assumed to be borrowed and repaid on the last day of each month. Interest is charged at the rate of 3 percent per month. Required a. Complete the cash budget by filling in the missing amounts. b. Determine the amount of net cash flows from operating activities Rooney's will report on the third quarter pro forma statement of cash flows. c. Determine the amount of net cash flows from financing activities Rooney's will report on the third quarter pro forma statement of cash flows. Complete this question by entering your answers in the tabs below. Reg A Req B and C Complete the cash budget by filling in the missing amounts. (Any shortages or repayments should be indicated with a minus sign. Round your answers to the nearest whole dollar amount.) Cash Budget July August September Section 1: Cash receipts $ 49,000 Beginning cash balance Add cash receipts 253,600 193,000 213,000 Total cash available 242,000 Section 2: Cash payments For inventory purchases 172,026 146,730 180,652 For S&A expenses 67,060 67,932 61,000 For interest expense Total budgeted disbursements 233,026 Section 3: Financing activities Surplus (shortage) 8,974 8,026 Borrowing (repayments) $ 17,000 $ 17,000 $ 17,000 Ending cash balance Req B and C> Req A