For August, Bletchley Blinds will have cash receipts of $97,000 and cash disbursements of $108,000. If its beginning cash is $5,000 and its desired reserve is $2,000, what will be its shortfall in cash for the month?

A) There is no shortfall in cash but an excess of cash.
B) -$11,000
C) -$8,000
D) -$6,000


Answer: C
Explanation: C) Its net cash flow for the month is cash receipts minus cash disbursements = $97,000 - $108,000 = -$11,000. Its ending cash is net cash flow plus beginning cash = -$11,000 + $5,000 = -$6,000. Its short-fall is ending cash minus reserves = -$6,000 - $2,000 = -$8,000.

Business

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