Sailboats Etc. is a retail company specializing in sailboats and other sailing-related equipment. The following table contains financial forecasts as well as current (month 0) working capital levels (Click on the following icon to export the data displayed below.) Month (5000) 0 1 2 3 4 5 6 Net Income 10.3 11.9 15.1 252 30.1 18.1 Depreciation 1.6 2.6 3.3 3.6 55 43 Capital Expenditures 02 0.7 0.3 0.7 06 0.1 Levels of Working Capital Accounts Receivable 23 26 45 46 67 97 57 Inventory 32 18 3.6 5.5 5.1 39 1.9 Accounts Payable 2.4 24 24 24 24 24 24 a. During which month are the firm's seasonal working capital needs the greatest? The month where the firm's seasonal working capital needs are the greatest is month b. When does the firm have surplus cash? (Select the best choice below) OA Sailboats Etc. has a surplus cash position in every month. OB. Saiboats Etc. has a deficit cash position in months 1 and 2 only. OC. Sailboats Etc. has a surplus cash position in months 1 and 2 only OD Saboats Etc has a deficit cash position in every month (Select from the drop-doem menu)