The following items were extracted from the pro forma statement of financial position of

Vuma Traders on $31$ December $2023$: Equity R$1368000$; Accounts receivable R$792000,$

Non$-$current assets R$864000$; Inventories R$540000$; and Accounts payable R$648000.$ The

amount of external funding that is required is R$288000.$ How much is the cash balance

expected to be$?$

A$.$ R$108000$ overdraft

B$.$ R$108000$ favourable

C$.$ R$180000$ overdraft

D$.$ R$468000$ overdraft