Hello, please help and show calculation step by step especially for cash excess shortage before financing. Thank you

Marsha Incorporated has the following budgeted data for the coming year: Cash balance, beginning $ 16,566 Collections from customers 146,566 Direct materials purchases 26,566 Expenses: Operating expenses 53,666 Payroll 76,566 Income taxes 6,666 Other: Machinery purchases 31,566 Operating expenses include $21,500 depreciation for buildings and equipment. All purchases of materials are paid for in the period of purchase. The company requires a minimum cash balance of $25,000. Required: Compute the amount the company needs to finance or the excess cash available for Marsha to invest. (Cash shortage should be indicated with a minus sign.)