c) Andongkun has a cost of equity capital of 10% and a weighted average cost of capital of 8%. Assume for simplicity that all assets are operating assets, all non-current liabilities are financial liabilities and that there are no current financial liabilities. Round all your quantitative answers to the nearest TWD million. Income statement for the year ended 31/12/2021 31/12/2020 TWD million TWD million 39,553 37,669 Sales revenue Gross profit 11,470 11,301 Operating expense 3,758 3,767 Net financial expense (before tax) 2,862 3,014 1,257 1,205 Tax on operating income Comprehensive earnings 4,165 3.917 Statement of financial position at 31/12/2021 31/12/2020 TWD million TWD million Non-current assets 75,338 70,064 16,574 15,068 Current operating assets Current operating liabilities Non-current liabilities 37,670 33,902 37,668 42,188 Common shareholders' equity 35,410 33,327 (i) Use simple forecasting method SF3 to forecast 2022 operating income, comprehensive earnings, abnormal operating income and abnormal earnings. (5 marks) c) Andongkun has a cost of equity capital of 10% and a weighted average cost of capital of 8%. Assume for simplicity that all assets are operating assets, all non-current liabilities are financial liabilities and that there are no current financial liabilities. Round all your quantitative answers to the nearest TWD million. Income statement for the year ended 31/12/2021 31/12/2020 TWD million TWD million 39,553 37,669 Sales revenue Gross profit 11,470 11,301 Operating expense 3,758 3,767 Net financial expense (before tax) 2,862 3,014 1,257 1,205 Tax on operating income Comprehensive earnings 4,165 3.917 Statement of financial position at 31/12/2021 31/12/2020 TWD million TWD million Non-current assets 75,338 70,064 16,574 15,068 Current operating assets Current operating liabilities Non-current liabilities 37,670 33,902 37,668 42,188 Common shareholders' equity 35,410 33,327 (i) Use simple forecasting method SF3 to forecast 2022 operating income, comprehensive earnings, abnormal operating income and abnormal earnings