3. More on the AFN (Additional Funds Needed) equation Cold Duck Manufacturing Inc. reported sales of $743,000 at the end of last year, but this year, sales are expected to grow by 10%. Cold Duckexpects to maintain its current profit margin of 20% and dividend payout ratio of 25%. The firm's total assets equaled $500,000 and were operated at full capacity. Cold Duck's balance sheet shows the following current liabilities: accounts payable of $60,000, notes payable of $45,000, and accrued liabilities of $80,000. Based on the AFN (Additional Funds Needed) equation, what is the firm's AFN for the coming year? O-$112,574 O $86,595 O $95,255 O-$99,584 A negatively-signed AFN value represents: O a surplus of internally generated funds that can be invested in physical or financial assets or paid out as additional dividends. O a point at which the funds generated within the firm equal the demands for funds to finance the firm's future expected sales requirements. O a shortage of internally generated funds that must be raised outside the company to finance the company's forecasted future growth