12. Your company had sales of $119,455 this year and cost of goods sold of $81,627. The company's depreciation was 8,418, the Net Income was 19,607. Cash was 23,812. Accounts Receivable was 9,393 and Inventory was 4,895

You forecast sales to increase to $136,923 next year.

Using the percent of sales method, forecast next years Cash?