It also is obvious to Narrgansett’s management that the actual cost of Beaumont could differ, and perhaps substantially, form the asking price of $2 million. There is, of course, the attractive financing arrangements surrounding the purchase. On the other hand, It is clear that Beaumont’s (net) working capital policy has hurt sales, and this will require funding to change. In addition, Narragansett will need $100,000 to buy equipment that Beaumont is currently leasing