Construct a short-term financial plan for Whistler Snowboards based on its expansion opportunity described in the following table which forecasts additional capital expenditures, marketing (SG&A), and working capital in Q1 and Q2 along with higher sales in Q2 to Q4. Assume that Whistler ends 2019 with $1.05 million in cash and that its bank will offer it a short-term loan at the rate 2.75% per quarter. Assume that the minimum cash balance to be maintained is $500,000. Data Table Complete the cash budget based on the assumptions of the problem. (Round to the nearest $000.) Cash Balance and Short-Term Financing ($000) (Click on the icon located on the top-right corner of the data table below to copy its contents into a 2020Q1 spreadsheet.) Starting Cash Balance $ Quarter 2019Q4 2020Q1 2020Q2 2020Q3 2020Q4 Change in Cash and Equivalents $ Income Statement ($000) Minimum Cash Balance $ Sales 4550 5150 6150 6100 6050 Cost of Goods Sold 2958 3348 3998 3965 3933 Surplus (Deficit) Relative to Minimum $ Selling, General, and Admin. 456 1000 700 500 550 Increase (Decrease) in Short-Term Financing $ EBITDA 1136 802 1452 1635 1635 Existing Short-term Financing $ Depreciation 455 600 600 400 600 EBIT 681 202 852 1235 1035 Total Short-term Financing $ Taxes 238 71 298 432 362 Ending Cash Balance $ Net Income 443 131 554 803 673 Statement of Cash Flow ($000) Net Income 131 554 803 673 Depreciation 600 600 400 600