Coronado Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for 2022. David Davis, the firm's director of marketing, has completed his 2022 forecast and is confident that the company will meet or exceed sales estimates. The following sales figures show the growth that is expected and are the basis for planning in the other corporate departments: Charles Miller, assistant controller, is responsible for the cash flow projection, a critical element during a period of rapid expansion. She will use the following information in preparing her cash analysis