In early December Alice and Bob decided to open Sample Cafe with $16,000 of their own money and $21,000 borrowed from a friend. They have spent $11,000 on equipment and furniture, and they have purchased $2,900 worth of cups for cash which they expect will be used over the next three months. Having put down a $2,300 deposit for a location on Main St., they will pay the first month's rent when they open their doors on January 1