The following table includes quarterly working capital levels for your firm for the next year. (Click on the following icon to export the data displayed below.) Quarters 1 2 3 4 ($000) Cash Accounts Receivable Inventory Accounts Payable 92 207 204 94 92 98 491 104 92 93 905 90 92 605 53 92 If you hold only $92,000 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.) Q1 Q2 Q3 Q4 ($000) Short-term financing needs $ $ $ $ (Select the best choice below.) O A. The maximum short-term borrowing is $591,000 during Q1. O B. The maximum short-term borrowing is $591,000 during Q3. OC. The maximum short-term borrowing is $591,000 during Q4. D. The maximum short-term borrowing is $591,000 during Q2