1 Sailboats Etc. is a retail company specializing in sailboats and other sailing-related equipment. The table shown here, contains financial forecasts as well as current (month 0) working capital levels. During which month is the firm's change in net working capital the greatest? When does it have surplus cash? We calculate the changes in net working capital for the firm: (Round to two decimal places.) (000) 1 Change in accounts receivable $ $ Change in inventory Change in accounts payable Change in net working capital $ (Click on the Icon located on the top-right corner of the data table below in order to copy its contents into a spreadsheet.) 0 1 $9.54 1.91 1.19 2 3 4 5 6 $11.87 $15.16 $24.75 $29.54 $17.67 3.01 2.99 4.08 5.05 4.05 0.00 0.00 1.01 0.00 0.00 ($000) Net Income Depreciation Capital Expenditures Levels of Working Capital Accounts Receivable Inventory Accounts Payable $1.97 2.96 1.92 $3.07 2.09 1.92 $3.97 4.04 1.92 $5.02 5.09 1.92 $6.92 5.06 1.92 $9.98 4.07 1.92 $5.92 2.06 1.92