After completing the preliminary forecast of the balance sheets and income statement , go to the area below the preliminary* forecast and identify the financing deficit or surplus . Then use Excel's IF statements to specify the amount of any new line of credit OR special dividend ( you should not have a new line of credit AND a special dividend , only one or the other ) . After specifying the amounts of the special dividend or line of credit , create a second column !) for the final forecast next to the column for the preliminary forecast ( H ) . In this final forecast , be sure to include the effect of the special dividend or line of credit