2. The owners/managers of AWM Manufacturing are concerned about their cash flow, budgeting, profitability and liquidity (i.e., cash flow). They would like to plan for their reliance on the use of short-term debt while improving profitability. In order to improve cash flow and profitability, the owners/managers have asked you to assess and compare the base case (as described above) to each of the following alternatives/changes in isolation, and combined: i. An increase in the sales price from $600 to $640 per unit starting January 1, 2019, coupled with a tightening of credit terms to ensure a quicker collection of accounts receivable. They are considering collecting their Accounts receivable as follows: 70% in the quarter of the sale, and 26% in the following quarter. The estimate of bad debts is still 4%. They also believe that the impact of increasing the sales price combined with the tightening of credit terms would result in selling 3% fewer units each quarter into the foreseeable future. Label this Excel worksheet "Price Increase & Cr Tightening."