Macron Publisher Ltd own 14 shops selling books. At the beginning of January, the business has overdraft of 40,000 and bank had asked for this to be eliminated by end July. As a result, the directors have recently decided to review their plans for the next 6 months. The following plans are prepared. Jan (000) Feb (000) Mar (000) Apr (000) May (000) June (000) July (000) Sales Revenue 215 270 340 280 200 320 210 Purchase 170 280 175 104 89 73 68 Administration Expenses 55 60 68 48 57 54 49 Selling Expenses 33 38 28 26 21 19 18 Taxation Payment 12 52 22 Finance Payment 10 10 10 10 10 10 10 Shop Refurbishment 15 10