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(Percentage of sales-spontaneous animus and discrete accounts) A company had sales of $3,500.000 List year and forecasts sales of $4,000,000 in the coming year. It ended List year with $140,000 in its cash balance and with another $100,000 of marketable securities. Cash is considered a spontaneous asset. Fore-cast the end-of-coming-year balances of cash and marketable securities under each of the following alternatives