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. Req 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 Section 1: Cash receipts July August September $ 49,000 Beginning cash balance Add cash receipts 193,000 213,000 253,600 Total cash available 242,000 Section 2: Cash payments For inventory purchases 180,652 172,026 146,730 For S&A expenses 67,060 61,000 67,932 For interest expense 0 Total budgeted disbursements Section 3: Financing activities 233,026 Surplus (shortage) 8,974 Borrowing (repayments) 8,026 Ending cash balance $ 17,000 $ 17,000 17,000 Req A Req B and C Determine the amount of net cash flows from both operating and financing activities Rooney's will report on the third quarter pro forma statement of cash flows. (Round intermediate calculations and final answers to the nearest whole dollar amount.) Net cash (operating activities) Net cash (financing activities) Req A > Req B and C