What is the purpose of the financing section of a cash budget?

A$.$ to indicate amounts that should be borrowed when the ending cash balance is less than the prior year

B$.$ determine the amount of dividends to be distributed to shareholders

C$.$ to indicate amounts that should be borrowed when the ending cash balance is less than the amount management desires

D$.$ to indicate amounts that should be borrowed when cash disbursements exceed receipts.

E$.$ to comply with GAAP budgeting requirements