They key is understanding how much money you have wrapped up in your inventory and how profitable your business is. Ideally, you would have adequate cash flow coming out of the holiday season to help during January. I would encourage you to review your profitability and cash flow for the last couple of years by month and see where things are trending. You need to find a good accountant who understands the management aspects and can work with you to develop ideas on how to improve profitability and cash flow.