AB 14. Which of the following statements is correct? a) If the firm is operating at full capacity then sales increase is almost impossible b) The first and most critical step in constructing proforma financial statements is establishing the sales forecast One of the key steps in development of proforma financial statements is to identify those assets and liabilities which increase spontaneously with net income d) These methods are superior in cases wher there are economies of scale, e) Proforma financial statements are used primarily to assess a firm's historical performances Bos birak