You have $144,000 on deposit with no outstanding checks or uncleared deposits. One day you write a check for $40,000.

a.	Does this create a disbursement float or a collection float?
b.	What is your available balance? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
c.	What is your book balance? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)