BlackBerry Manufacturing Ltd. is a beautification soap bar producer. The company hits a record sales target in 2021. By following the previous year's sales record, the management decides to expand business volume by 25% in 2022. By focusing on the expansion strategy of the organization, the management asks the finance manager to develop the Pro-forma Income Statement and Balance Sheet for 2022 by analyzing 2021 both financial statements and finding out the various source of funds to drive the expected business growth. The management also decides to keep the current ratio will not below 2.25 and the total debt ratio must not rise above 45% of total assets; also, the dividend will be paid to shareholders, and the rest of the amount will be retained for business growth. After analyzing both financial statements of the organization, the finance manager will develop the projected Income Statement and Balance Sheet for 2022 by considering 25% growth potential. BlackBerry Manufacturing Ltd. Income statement 2021 Operating revenue Less: Cost of Good Sold Gross Revenue Operating expenses Administrative cost Salary and wages Depreciation Other overhead costs Total Operating Expenses Revenue before Interest & Tax Interest Paid Revenue before Tax BDT (million) 2635.00 1238.00 1397.00 85.00 235.00 101.00 25.00 496.00 901.00 73.00 828.00