The accountant of Punjab Jewellers was asked to draw up a cash flow projection for a 1971 period of 6 months ending 30th June, 2016, based on a given set of information. The accountant after preparing the projection, informed the management that the firm will on face a deficit of ₹ 50,000 in the 3rd month of the year. Is it possible? Can cash expenses exceed cash revenues? Also state one value conveyed by the firm by opting to prepare a cash flow projection.