A firm is preparing a pro forma balance sheet for the coming year, which requires a plug figure for external funds needed (EFN) in the amount of $325,000 (negative). Based on this information, which of the following actions might the firm consider? A. Arrange for a loan of $325,000. B. Reduce dividend payments to shareholders by $325,000. C. Invest $325,000 in new net fixed assets. D. Issue new common stock in the amount of $325,000