$"$We really need to get this new material$-$handling equipment in operation just after the new year begins. I hope we can finance it largely with cash and marketable securities$,$ but if necessary we can get a short$-$term loan down at MetroBank." This statement by Beth Davies$-$Lowry, president of Intercoastal Electronics Company, concluded a meeting she had called with the firm's top management. Intercoastal is a small, rapidly growing wholesaler of consumer electronic products. The firm's main product lines are small kitchen appliances and power tools. Marcia Polosky, Intercoastal's General Manager of Marketing, has recently completed a sales forecast. She believes the company's sales during the first quarter of $\backslash (20\backslash$times $1\backslash )$ will increase by $10$ percent each month over the previous month's sales. Then Polosky expects sales to remain constant for several months. Intercoastal's projected balance sheet as of December $31,20$x$0,$ is as follows: