V. A cash budget, by quarters, is given below for a retail company (000 omitted). The company requires a minimum cash balance of at least $5,000 to start each quarter.

Table V

Required:

1. Fill in the blank correctly.

2. Explain the main reason for cash borrow in first and second quarter.

3. If you are financial controller in this company, how do you manage these condition unless you get loan from bank?