I need help with the answer to number 7, part A. The actual problem containing the question and necessary information to complete the problem are pasted as images below.

Short-Term Financial Planning] Artero Corporation is a traditional toy products retailer that recently started an Internet-based subsidiary that sells toys online. A markup is added on goods the company pur- chases from manufacturers for resale. Swen Artero, the company president, is preparing for a meeting with Jennifer Brown, a loan officer with First Banco Corporation, to review year-end financing requirements After discussions with the company's marketing manager, Rolf Eriksson, and finance manager, Lisa Erdinger, sales over the last three months of 2014 are forecasted to be