Table 4.3 The financial analyst for Sportif, Inc. has compiled sales and disbursement estimates for the coming months of January through May. Historically, 75 percent of sales are for cash with the remaining 25 percent collected in the following month. The ending cash balance in January is $3,000. Month Sportif, Inc. Disbursements Sales $ 5,000 January February $6,000 $7,000 6,000 March 10,000 $4,000 April 10,000 $5,000 May 10,000 $5,000 The firm has a negative net cash flow in the month(s) of . (See Table 4.3) A. January, February, and March B. January and February C. February and March O D. February