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_ I _ _ I_ 30 days Additional Sales Needed Agriculture amount average inventory balance bank borrow ceivable cents chain stores commission companies company’s control credit cost of credit cost of extending Credit Control credit policy credit sales Current Assets Current Liabilities current ratio customer’s date of invoice days of date discount offered discount—a discount given expected net margin extending credit farm supply business farm supply ﬁrm farmers ﬁgure ﬁnance charge ﬁrm can save ﬁrst free credit grain gross proﬁt interest rate inventory turnover invoice is due justiﬁable loan loss leader loss of margin margin each month margin in dollars margin on sales margin with money markup ment needed to attain operating margin past due Proﬁt to Investment proﬁtable prompt payment receivable turnover ratio selling price source of credit South Dakota supplier Truth in Lending uncollected worth