Correct Answers are filled in. Can you please explain how answers were found and how the NWC and WC are found? thanks!

The following table includes quarterly working capital levels for your firm for the next year. Quarters (5000) Cash Accounts Receivable Inventory Accounts Payable 100 200 200 100 100 100 500 100 100 100 900 100 50 100 If you choose to enter the year with $400,000 total in cash and maintain a minimum cash balance of $100,000, what is your maximum short-term borrowing? 100 $ Cash Accounts receivable $ $ 200 $ 200 e Inventory Accounts payable $ 100 400 (400) 0 100 100 500 100 600 (400) 200 $ $ $ $ NWC 100 $ 900 $ 100 $ 1,000 $ (400) $ 600 $ $ $ $ $ - Permanent WC needs Temporary WC needs Enter any number in the edit fields and then click Check Answer. 300 100 400 $ $ Financing Starting available excess cash - Increase (decrease) in NWC + Increase (decrease) ST Debt = Ending excess cash Ending total cash balance Total short term borrowing 300 $ $ 300 400 $ $ 100 200 $ $ 0 100 300 s $ $ Enter any number in the edit fields and then click Check