Additional Information: 1 . Analysis of sales 20% of the monthly sales is on cash basis which is entitled to 5% cash discount while the remainder is on credit basis. 70% of the credit sales will be collected one month after sales, and the balance will be settled by debtors two months after sales. 2. Analysis of purchases All purchases are on credit. Payments for the purchases will be 50% in the month of purchase, and 50% two months after the purchase. 3. Analysis of overheads The overheads include RM7,500 monthly depreciation on office equipment and motor vehicles. The payment of the overheads will be settled at the end of month. 4. Other related costs Salaries and wages are RM26,500 per month. In March 2020, the business is expected to hire three (3) additional part time workers at a salary of RM1,200 per month each. The salaries and wages are paid on the third week of each month. A consultation fee of RM24,000 is expected to be paid in January 2020. A new machine costing RM100,000 will be bought in February 2020. A 10% deposit will be paid immediately upon purchase. The remaining amount will be paid in 48 monthly instalments starting March 2020. 5. The closing balance at the end of the fourth quarter 2019 is RM5,000. Required: State FOUR (4) advantages of having surplus of cash in hand for a business