Rogers Corporation is preparing its cash budget for July. The budgeted beginning cash balance is $25,000. Budgeted cash receipts total $141,000 and budgeted cash disbursements total $139,000. The desired ending cash balance is $30,000. The excess (deficiency) of cash available over disbursements for July is: $23,000 $2,000 $166,000 $27,000
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