Section 4 ? Cash Borrowing

The last step is to check your cash balance and if negative add cash by borrowing or investing more of your own money into the business. For more details on cash flow planning you can visit this SBA link for more information.

This is done on the P&L sheet on lines 44 and 45. Once you have a growing cash balance from increased sales, you can then use lines 53 and 54 to pay the money back. The model takes care of adding interest payments to your P&L statement calculations.