ally is a local insurance agent and former college hockey player. During her freshman year in college she began sharpening her own hockey skates and found that she was quite good at it. By the end of her senior year she was sharpening most of her teammates skatesl Strangely, she thoroughly enjoyed this work, and in recent years she realized that she missed it. Sally has considered the number of local figure skaters, hockey players and other recreational skaters and believes there is an opportunity to offer a part-time skate sharpening service, especially during weekday evenings. She is considering opening a shop in a small storefront near her existing business. Sally isn't looking to get rich with this business, but would like to at least break-even on her expenses and pay herself a small hourly wage. She has determined that a part-time employee would need to be paid $15/hour, so she is happy paying herself the same amount. Based on the information found on this page, answer questions 9a and 9b below (don't worry about the seasonality of this business, it's irrelevant to the questions) Rent: Skate Sharpening Machine: Electricity: Wages (Sally or a hired employee): Gas/Heat: Average Supplies Used Per Pair: Initial Website Construction: Average Customers (1-pair) per hour: Revenue for 1-pair of skates: Radio Advertising: Print Advertising: Cash Register: Website Maintenance: $500 Per Month $3,400 $129/month $15/hr $40/month 0.50 $500 Five $7.00 $500 Per Year $500 Per Year $225 $12 Per Month 9a. (7-points) How many pairs of skates will Sally's shop need to sharpen in order to break-even in her first year. If necessary round your answer up to the nearest whole number (show your workl) Note: All start-up expenses must be paid for in the first year, in addition to all c (7-points) Based on your answer to question 9a, built a cash budget for the first year of operation 9b