
Answer:
Ending cash            87,000
Explanation:
beginning             72,000
receipts              300,000
disbursement  (140,000)
salaries       (80,000)
other expenses (45,000)
loan payment   (20,000)
Total disbursement     (285,000)
Ending cash            87,000 (72,000 + 300,000 - 285,000)