, in its opinion, the working capital is sufficient for the issuer’s present requirements, or, if not, how it proposes to provide the additional working capital needed; (b) an evaluation of the sources

disclosed in a range deemed appropriate, as well as, the order of priority of such purposes. If the anticipated proceeds will not be sufficient to fund all the proposes, the amount and sources of other funds

registration statement, or, if not, how it proposes to provide the additional working capital needed; (b) an evaluation of the sources and amounts of the issuer's cash flows from operating, investing and