The following information is drawn from Royal Industries' cash budget: Cash Receipts Beginning Cash Balance Cash Payments Desired Ending Cash Cushion $41,000 $20,000 $51,100 $15,000 If there is a cash shortage, the company borrows money. If a surplus occurs funds are used to repay loans or to invest in short-term assets. The company had no debt before January 1st. The amounted "needed" to borrow or the amount "available" for repayment of debt in January would be Multiple Choice $9,900 available. $5,100 needed. $24,900 available. $25,100 needed.