When preparing proforma statements, a plug figure may be needed to balance the asset side of the balance sheet. Which account is normally used for this purpose when excess cash is produced from operations and why?

A$.$ A short$-$term interest$-$bearing line of credit, because the company will likely need to borrow funds.

B$.$ Retained earnings, because excess profits are often retained by a company.

C$.$ Depreciation expense, because it does not reduce cash.

D$.$ Marketable securities$,$ because excess cash from operations produced by the company is often invested in these securities$.$