B. In this answer the amount of depreciation is deducted. However, depreciation is a non-cash expense and is not included in the calculation of expected cash balance. See the correct answer for a complete explanation. C. This answer is incorrect. See the correct answer for a complete explanation.

D. The cash balance at the end of the period is equal to Beginning Cash + Cash Receipts - Cash Disbursements.

We know what Beginning Cash is and what Cash Disbursements is. Therefore, we need to determine how much cash the company expects to receive from accounts receivable collections during the coming month.

Beginning A/R + Sales Made on Account - Receivables Collected = Ending A/R. Whenever we know three of these four amounts, we can calculate the fourth one. We know Beginning A/R ($180,000), Sales Made on Account ($800,000), and Ending A/R ($210,000). Therefore, we can calculate that Receivables Collected = $770,000.

Now, we can calculate the Ending Cash balance. The Ending Cash balance will be $50,000 Beginning Cash + $770,000 Cash Receipts - $780,000 Cash Disbursements = $40,000 Ending Cash.

Depreciation is a non-cash expense and is not included in calculation.