the options for the titles are

Cash receipts

Selling and administrative expenses

Manufacturing overhead

Beginning cash balance

Collection from customers

Borrowing

Direct materials

Disbursements

Direct labour

Repayment

Income tax expense

Sale of equipment

Excess of cash receipts over cash disbursements

Total financing

Purchase of securities

Collection of notes receivable

Total available cash

Total receipts

Total disbursements

Ending cash balance

Financing