Sailboats Etc. is a retail company specializing in sailboats and other sailing-related equipment. The table contains financial forecasts as well as current (month 0) working capital levels. During which month is the firm's change in net working capital the greatest? When does it have surplus cash?

($000) 0 1 2 3 4 5 6 Net Income $9.55 $11.68 $14.93 $25.18 $30.28 $18.25 Depreciation 1.93 3.06 2.91 3.92 5.06 4.05 Capital Expenditures 1.01 0.00 0.00 1.02 0.00 0.00 Levels of Working Capital Accounts Receivable $2.05 $2.94 $4.07 $5.04 $7.02 $9.94 $6.02 Inventory 2.92 2.02 3.98 4.91 5.09 4.03 2.02 Accounts Payable 1.94 1.94 1.94 1.94 1.94 1.94 1.94

We calculate the changes in net working capital for the firm:(Round to two decimal places.)

Calculate the change in accountes receivable? Change in inventory? Change in accounts receivable? Change in net working capital?