Money has never been cheaper. And finally, it’s easier to come by. Your relationship with your banker is a critical component of growing your profits, and improving financial options and opportunities mean now is the time to reconsider this pivotal aspect of your business.Jewelers are reporting that interest rates on working capital loans—a primary source of borrowing used to finance day-to-day operational expenses—are at historic lows. In many cases, jewelers today can borrow at less than 3 percent.  “It’s cheap money that can offer a huge opportunity to grow the business,” says Craig Rottenberg, president of Long’s Jewelers, which operates five stores in Massachusetts.While low rates make capital borrowing an attractive tool for financing a range of business functions—from building inventory to simply paying the monthly bills—the main challenge many jewelers