Summer is approaching and Steven and Sue Mahan have finally decided that their idea of a successful Southwest furniture, art, and jewelry trading company has come of age. They know that summer is a popular tourist time in New Mexico and could be the best time to start this new business. The Mahans have had a long-time interest in Southwestern art and furniture. Steven graduated from college with an economics degree about 15 years ago and received his M.B.A in finance a few years later. He has been working in Dallas, Texas, as the controller of a major wholesale distributor company for many years. His wife, Sue, who will be a full partner in the business, spent the first ten years of her career in retail sales. Over the last several years she has assumed more administrative duties for the group she works with