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. 0 1 10.3 2.4 0.1 2 11.5 2.9 0.9 Month 3 4 14.9 25.2 2.6 4.1 0.7 0.8 5 6 29.9 17.7 5.2 3.6 0.5 0.9 ($000) Net Income Depreciation Capital Expenditures Levels of Working Capital Accounts Receivable Inventory Accounts Payable 2.1 3.1 2.5 3.2 2.2 2.5 3.6 4.5 2.5 4.8 4.8 2.5 6.8 5.1 2.5 9.6 3.7 2.5 6.3 1.6 2.5 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