. _-._.__ - .__......-_.._ _ -_ ..._.. .m Use 1the information to complete tlie following documents to their fullest: ' Letter of Credit 12 marks ' Bill of Lading -13 marks ' Commercial Invoice -12 marks ' Operating Cash ow -13 marks Case Study Michael and Monica Garcia are the directors of Arman Canada located at 32 Drink Water Lane, Brampton LiA 3P1 phone number 905 7'85 2230. The company has specic interest in manufacturing straps used to secure loads transported by trucks and boats. Over the years they have been challenged by high cost to import raw material from the USA. Finally, they found a supplier in Costa Rica. The newness of the business relations have forced them to sort trade nance from their bank. The information below was included in their three months cashow Sales revenue for January is $250,000, and it is expected to increase by 10% in February and a further 10% in March when compared with February. Their inow and out ows are as follows: Salaries $120,000 will remain the same monthly Utilities $30,000 in january and increased by 5% of the previous month Rent $10,000 monthly Repairs $5,000 and increased by 5% monthly of the previous month