I do not understand where the 247, 609 or 268 came from.

Will rate, thank you.

The following table includes quarterly working capital levels for your firm for the next year. Quarters 1 2. 3 4 ($000) Cash Accounts Receivable Inventory Accounts Payable 107 191 190 110 107 101 507 90 107 95 894 109 107 590 44 95 If you hold only $107,000 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 04 Short-term financing needs $ 0 $ 247 $ 609 $ 268