Sales unit Q1 (40,000)
Selling Price is 100.00 per unit
My total sales are 4,000,00
Beginning balance 25,000
Collections from customers: quarter of sale 80% is 3,200,000
I no my next quarter sale and not collectible will count in quarter 2-4
My cash that I have available is 3,225,000
cost of books/unit 50.00
My total cost of book sold is 2,000,000
Less disbursements:
Payment on books purchased on quarter of sale is 75%= 1,500,000 and on the second quarter after sale is 25%= 500,000
Selling and expenses 2,000,000
total disbursements 4,000,000
excess (deficiency) of cash available over disbursements (775,000)
Now, when it comes to borrowing I am stuck... I know I need to have a desired ending cash balance, at least 100,000

Any help will be greatly appreciated,thanks in advance.