Wehr Inc. is preparing its cash budget for April. The budgeted beginning cash balance is $19,000. Budgeted cash receipts total $105,000 and budgeted cash disbursements total $89,000. The desired ending cash balance is $50,000. The company can borrow up to $120,000 at any time from local bank, with interest not due until the following month. Prepare the company's cash budget for April in good form. Make sure to indicated what borrowing if any, would be needed to attain the desired ending cash balance.