4.Use the percent-of sales method to prepare a pro forma income statement for the year ended December 31, 2021, for Saw Lumber, Inc. Saw lumber, Inc, estimates that its sales in 2021 will be $4,500,000. Interest expense is to remain unchanged at $105,000 and the firm plans to pay cash dividends of $130,000 during 2020. The income statement for the year ended December 31, : accumulated balance sheet projected to change between 2020 and 2021 ? A. Decrease by 2000 from the prior year B. Increase by 72,500 from the prior year C. Decrease by 6,500 from the prior year D. Increase by 77,000 from the prior year