2 3 Last year's Sales 5 5 Accounts Payable Notes Payable 3 Accrued Liability 9 Profit Margin 0 Retained Sales to Increase (in percent) Total Liabilities and Equity = Assets Additional Funds Needed 1 Required increase in Assets 2 Spontaneous increase in Payables and Accruals 3 Increase in Retained Earnings ) 4 Assets/Sales 5 Next year's Sales (forecasted) 6 Change in Sales 7 3 Additional Funds Needed 3 1 2 3 $ SS $ $ #DIV/0! #DIV/0! #DIV/0! #DIV/0