Answer:
$25,000
Explanation:
The surplus or deficit in cash for any financing activity is the net between the opening cash balance and the desired cash ending balance.
This represents the amount that the company can afford to lose and still maintain the desired ending cash balance.
As such, the surplus (or shortage) of cash before considering any financing activities (that is, borrowings or repayments) during in April would be
= $50,000 - $25,000
= $25,000
