The following table includes quarterly working capital levels for your firm for the next year. (Click on the following icon to export the data displayed below.) Quarters 1 2 3 4 103 ($000) Cash Accounts Receivable Inventory Accounts Payable 103 210 201 97 90 510 95 103 102 890 96 103 597 46 92 If you hold only $103,000 in cash at any time, what is your maximum short-term borrowing and when? Calculate the short-term financing needs below: (Round to the nearest integer.) ($000) Q1 Q2 Q3 Q4 Short-term financing needs $ $ $ $ (Select the best choice below.) O A. The maximum short-term borrowing is $582,000 during Q4. OB. The maximum short-term borrowing is $582,000 during Q3. OC. The maximum short-term borrowing is $582,000 during Q2. OD. The maximum short-term borrowing is $582,000 during Q1