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.$)019\mathrm{.}82\mathrm{.}30\mathrm{.}8211\mathrm{.}52\mathrm{.}70\mathrm{.}5$ Month $3415\mathrm{.}524\mathrm{.}63\mathrm{.}33\mathrm{.}60\mathrm{.}80\mathrm{.}15630\mathrm{.}517\mathrm{.}94\mathrm{.}94\mathrm{.}20\mathrm{.}50\mathrm{.}5($$$000)$ Net Income Depreciation Capital Expenditures Levels of Working Capital Accounts Receivable Inventory Accounts Payable $1\mathrm{.}83\mathrm{.}21\mathrm{.}52\mathrm{.}72\mathrm{.}41\mathrm{.}53\mathrm{.}84\mathrm{.}31\mathrm{.}54\mathrm{.}74\mathrm{.}51\mathrm{.}56\mathrm{.}84\mathrm{.}91\mathrm{.}510\mathrm{.}54\mathrm{.}11\mathrm{.}55\mathrm{.}71\mathrm{.}61\mathrm{.}5$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.$)($Select from the drop$-$down menu.$)$ A$.$ Sailboats Etc. has a surplus cash position in every month. OB$.$ Sailboats Etc. has a deficit cash position in every month. C$.$ Sailboats Etc. has a deficit cash position in months $1$ and $2$ only. OD$.$ Sailboats Etc. has a surplus cash position in months $1$ and $2$ only.