18. Construct a short-term financial plan for Springfield Snowboards based on its expansion opportunity described in the “Positive Cash Flow Shocks” part of Section 20.1. Base the plan on the following table, which forecasts additional capital expenditures, marketing (SG&A), and working capital in Q1 and Q2 along with higher sales in Q2-Q4. Assume that Springfield ends 2014 with $1 million in cash and that its bank will offer it a short-term loan at the rate 2.5% per quarter (see MyFinanceLab for the data in Excel format).