Information Given:

$1.$ Current Cash Balance: $$305,000$

$2.$ Machinery Purchase Cost: $$525,000$ in the fourth quarter

$3.$ Minimum Cash Balance: $$125,000$

$4.$ Projected Gross Sales for Next Quarters:

$$ Q$1$: $$1,200,000$

$$ Q$2$: $$1,300,000$

$$ Q$3$: $$1,350,000$

$$ Q$4$: $$1,400,000$

$5.$ Accounts Receivable:

$$ Balance: $$645,000$

$20\%$ from a bankrupt company $($$$129,000$ likely to be uncollectible$)$

$$ Receivable period: $53$ days

$6.$ Purchase Orders:

$50\%$ of the next quarter's sales in the current quarter

$7.$ Supplier Payment Period: $42$ days

$8.$ Wages, Taxes, and Costs: $30\%$ of gross sales

$9.$ Quarterly Interest Payment: $$135,000$

$10.$ Short$-$term Borrowing Rate: $1\mathrm{.}5\%$ per quarter

$11.$ Money Market Account Rate: $1\%$ per quarter