Acme anvil company Heather best year ever sells Targus met my factoring productivity and quality improve this year sales or even better and manufacturing still improving operations at the end of last year Elmer the sales manager agreed to 90 day previously 30 they payment terms for six at largest customers is JJ was adopted to be to competition this is customers account for 40% of the total sales dollars just got a CFO has just informed to see oh she cannot me payroll this week there’s insignificant funds on hand the CEO and CFO take a quick look at the details comparing Lasher that this year‘s your to date that a double numbers they double checking the numbers with look which look pretty good they jump to the conclusion that someone has to for the Acme cells where is the cash what other financial explanation could there be what number should they look at how could this catastrophic have been prevented what actions today need to take to meet payroll