The following items were extracted from the pro forma statement of financial position of Sumba Stores as at 31 December 2023: Equity R1 140 000; Accounts receivable R660 000, non-current assets R720 000; Inventories R450 000; and Accounts payable R540 000. The amount of external funding that is required is R240 000. How much is the cash balance expected to be? A. R390 000 overdraft B. R90 000 favourable C. R90 000 overdraft D. R150 000 overdraft