Answer:
The answer is The last one, The Beginning Cash Balance
Explanation:
As you know, Cash falls under the Assets category in a business. All assets have debit balances. They never have credit balances.
When assets increase, its debited and when they decrease, its credited. at the end of the period, when the account is balanced, the balance will be brought forward as a Debit balance.
The beginning cash balance represents how much cash is currently available in the business.
If you draw a T Account, the beginning balance has to be put at the top left side of the account! (we consider left as Debit and right as Credit)