You are a commercial lending manager with the Great Canadian Bank (GCB) and you are reviewing some financial information that has been sent to you by one of your business clients, the Open-Road Construction Associates (ORCA). This company specializes in the design, planning, and building of roads, bridges, overpasses, and related road-based infrastructure. ORCA was recently awarded an $80 million contract by the City of Calgary to build a number of roadways that will connect four Calgary communities to the new south- west ring-road extension project. That project will start on June 5, and the financial manager of ORCA has sent the following information to you: Total revenue / total sales Net profit Accounts receivable Accounts payable Labour costs Fuel expenses Inventory (sand, gravel, steel) Fire and theft insurance Liability insurance New machinery to be purchased $20,000,000 $ 3,500,000 $6,000,000 $ 2,800,000 $ 3,400,000 $ 250,000 $ 4,000,000 $ $70,000 $ 180.000 $3,000,000 he finance manager of