The following information was taken from Hurlbert Company cash budget for the month of June: Beginning cash balance $23,000 Cash receipts 31,000 Cash disbursements 39,000 If the company has a policy of maintaining end of the month cash balance of $20,000, the amount the company would have to borrow is which of the following? (Points : 4) a) $12,000 b)$5,000 c)$15,000 d)$0