Marsha, Inc., has the following budgeted data for 2016:

Cash balance, beginning..................................................15000

Collections from customers.............................................145000

Direct materials purchases...............................................25000

Expenses:

Operating expenses.......................................................50000

Payroll......................................................................75000

Income taxes................................................................6000

Other:

Machinery purchases......................................................30000

Required

Compute the amount the company needs to finance or the excess cash available for Marsha to invest.