Below is the sales forecast for the upcoming year for Beach Top Boats, Inc. BeachTop collects 5 percent of each month's sales in cash, 45 percent one month later, and 47 percent the second month after sale. Examination shows that 3 percent of sales are uncollectible. A given month's purchases are 50 percent of the forecasted sales amount for that month and 50 percent of the previous month's forecasts (of materials are bought for cash, the other half on net-30 terms). The other cash flows for the last quarter of the year (October through December) are $15 interest income to be received in November, a principal repayment of $50 in December, interest payment of $20 in December, tax payments of $40 in December, cash proceeds from asset sales of $35 in October, and asset acquisitions of $75 in November. Beach Top policy mandates that a minimum of $100 be kept in cash at all times. Ending cash in September is $145, and the company has no outstanding short-term borrowing or investments at that point in time. MONTH SALES FORECAST MONTH SALES FORECAST Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. Based on this information, prepare a cash forecast for October through December using the cash receipts and disbursements method. Interpret your projections for the cash surplus (shortage)