... Credit0 58 , 250 1 05, 728 179,976 232,4261 95, 0 75 102,926 14,848 0 00 0 064, 750 85, 272 121,024 168 ,57 4 2 15, 3 25 253 ,874 281, 452 306,104 3 25, 654 342,0043 35, 254 356 ,804p02.qxd 11/28/ 05 1:38 PM ... Before Borrowings−38, 250 −27,478 54 ,248−32, 450 57 , 351 112,149 108,078 82, 252 106, 054 113,804 94, 054 100,404Cash Needs Comparison 58 , 250 −47,478−74,248 52 , 450 37, 351 92,149 88,078 62, 252 86, 054 ... 40 4040 40 40 40 4040 40 40of Sales Collect in 60 Days 50 50 50 50 50 50 50 50 50 50 50 50 50 Collections on November Sales40,000 50 ,000Average Gross Margin Percentage70 70 70 70 70 7070...