6. Xman Corp. has just decided to lower its amount of debt outstanding, replacing it with the proceeds from a new equity issue. This adjustment is a decision. A) capital budgeting B) capital structure financing D) working capital E dividend policy 7. In creating pro forma statements. if we assume that costs, assets, and short-term debt vary directly with changes in sales, that the payout ratio is fixed, and that the change in long term debt only results from payments made as required on the debt contracts, then the 'plug" required for the balance sheet to balance will probably be: A) Dividends. B) Total debt. C) Long-term debt. D) New equity sales. E) Retained earnings