Wilson Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $35,000. Budgeted cash receipts are $94,000, while budgeted cash disbursements are $121,000. Wilson Company wants to have an ending cash balance of $48,000. How much would Wilson Company need to borrow to achieve its desired ending cash balance? A. $8,000 B. $21,000 C. $56,000 D. $40,000