What has he done in terms of marketing? What is the franchisor saying? Did he attend their workshop/course?

This is a big deal and needs to be priority one. $130-150 in sales is like 8 sales! He needs to drive top line immediately. He cannot break the rules with the franchisor but needs a heavy push here

Working capital + capital expenditures are the likely culprits. Interest payments, and taxes are likely secondly potential drains as well.