In the context of management skills, refer to the ability of managers to grasp a big-picture view of the overall organization and the relationship between its various parts.

Wriston company is preparing its cash budget for the upcoming month. the beginning cash balance for the month is expected to be $15,000. budgeted cash disbursements are $72,500, while budgeted cash receipts are $89,600. wriston company wants to have an ending cash balance of $30,000. the excess (deficiency) of cash available over disbursements for the month would be