Sailboats Etc. is a retail company specializing in sailboats and other sailing-related equipment. The table shown here,

($000) 0 1 2 3 4 5 6

Net Income $10.26 $11.86 $14.56 $24.76 $29.85 $17.93

Depreciation 1.96 3.07 3.05 3.91 4.97 4.01

Capital Expenditures 1.03 0.00 0.00 1.09 0.00 0.00

Levels of Working Capital

Accounts Receivable $1.93 $2.97 $3.96 $5.09 $6.93 $9.97 $5.92

Inventory 2.98 1.93 4.07 5.05 5.01 4.03 2.09

Accounts Payable 1.91 1.91 1.91 1.91 1.91 1.91 1.91

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?

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