8. Bottling's December 31st balance sheet is given below: Cash Accounts receivable Inventory s 10 25 40 75 Accounts payable Notes payable Accrued wages and taxes Long-term debt Common equity S 15 20 15 30 70 Net fixed assets Total liabilities and equity Total assets $150 $150 Sales during the past year were $100, and they are expected to rise by 50 percent to $150 during next year. Also, during last year fixed assets were being utilized to only 85 percent of capacity (excess capacity). Assume that profit margin will remain constant at 5 percent and that the company will continue to pay out 60 percent of its earmings as dividends. To the nearest whole dollar, what amount of nonspontaneous, additional funds will be needed during the next year (use proforma method)? a. $57 b. $51 c. $36 $40 e $48