Heirloom has been growing quickly and finds that it is continually running short of cash, partly because of the large salaries paid to the two equal owners and their wives. (The wives each receive $100,000 to serve as the treasurer and the secretary; very little, if any, time is required in these duties. ) In addition, Heirloom spent large amounts of cash to buy its headquarters, equipment and furnishings, and expensive automobiles for the two owners, their wives, and the four vice presidents.