2. A company's financial manager believes that sales in 2021 could rise by as much as 20% or by as little as 10%. Prepare the pro-forma financial statements under the two assumptions and calculate external financing required. Then, determine the sustainable growth rate. 2020 2021-20% Growth 2021 -10% Growth Sales $6,500 COGS $3,500 SG&A $2,350 Interest $130 Tax $208 Dividends $208 Cash $100 A/R $400 Inventory $650 PP&E $2,600 A/P $500 Long-term Debt $1,300 Common Shares $100 R/E ??