(a) (b) (c) (d) Construct a Pro-forma Statement of Comprehensive Income for 2021. [Bina sebuah Penyata Pendapatan Pro-forma untuk 2021.] Construct a Pro-forma Statement of Financial Position for 2021. [Bina Lembaran Imbangan Pro-forma untuk 2021.] (5 Marks/ Markah) (14 Marks/ Markah) Solve for the value of firm's financing requirements of 2021 through proper calculation. [Selesaikan untuk nilai keperluan pembiayaan firma untuk 2021 melalui jalan pengiraan yang bersesuaian.] (3 Marks/ Markah) Solve for the value of discretionary financing needs (DFN). [Selesaikan untuk nilai keperluan pembiayaan bukan mandatori (DFN).] (3 Marks/ Markah) Eastern Food Berhad is evaluating its financing requirements for the coming year. Its Chief Financial Officer (CFO) predicts that the firm's operating expenses, current assets, net fixed assets and current liabilities will remain at their current proportion of sales. [Eastern Food Berhad sedang menilai keperluan pembiayaannya untuk tahun akan datang. Ketua Pegawai Kewangannya (CFO) meramalkan bahawa perbelanjaan operasi firma, aset semasa, aset tetap bersih dan liabiliti semasa akan kekal pada bahagian jualan semasa mereka.] Last year Eastern Food Berhad had RM12 million in sales and a net income of RM1.2 million. The firm anticipates the next year's sales will reach RM15 million, with net income rising to RM2 million. Given its present high rate of growth, the firm retains all its earnings to help defray the cost of new investments. The firm's balance sheet for 2020 is as below: [Tahun lepas Eastern Food Berhad mempunyai jualan RM12 juta dan pendapatan bersih RM1.2 juta. Firma itu menjangkakan jualan tahun depan akan mencecah RM15 juta, dengan pendapatan bersih meningkat kepada RM2 juta. Memandangkan kadar pertumbuhannya yang tinggi sekarang, firma itu mengekalkan semua pendapatannya untuk membantu membiayai kos pelaburan baharu. Kunci kira-kira firma untuk 2020 adalah seperti di bawah:] Table 3: Statement of Balance Sheet as at 31st December 2020 of Eastern Food Berhad. [Jadual 3: Penyata Imbangan Duga pada 31hb. Disember 2020 untuk Eastern Food Berhad.] Eastern Food Berhad Balance Sheet as at 31.12.2020 Assets: Current assets Net fixed assets Total Assets Liabilities: Account payable Long-term debt Total Liabilities Stockholders' Equity: Common stock Paid-in capital Retained earnings Common equity Total Liabilities and Stockholders' Equity RM % OF SALES 3,000,000 25% 6,000,000 50% 9,000,000 3,000,000 25% 2,000,000 NA 5,000,000 1,000,000 NA 1,800,000 NAa 1,200,000 4,000,000 9,000,000 "Not applicable. This figure does not vary directly with sales and is assumed to remain constant for purposes of making next year's forecast of financing requirements. Projected common stock dividend is 25% of projected net income