1) Use the data of DELL Inc. The firm forecasted its 2022 sales using the average growth rate on sales for the last tow years. Cost of goods sold and Selling/General/Administrative expenses will change with sales in the same proportion as the five-year mean percentage of sales (Use the Average function.) Accounts receivable, inventory, prepaid expenses, accounts payable, and accrued expenses will change with sales in the same proportion as the Two-year arithmetic average percentage of sales. All other financial statement items are expected to remain constant in 2022. The expected 2012 tax rate will be 35%.