We calculate the changes in net working capital for the firm: (Round to two decimal places.) During which month is the firm's change in net working capital the greatest? (Select from the drop-down menu.) To determine when Sailboats has surplus cash, we calculate the changes in cash: (Round to two decimal places.) Data table (Click on the followina icon in order to cobv its contents into a spreadsheet.) When does it have surplus cash? (Select the best choice below.) A. Sailboats, Etc. has a surplus cash position in every month. B. Sailboats, Etc. has a surplus cash position in every month except in Month 1. C. Sailboats, Etc. has a surplus cash position in every month except in Month 3. D. Sailboats, Etc. has a surplus cash position in every month except in Month 6