Cash Accounts Receivable Inventory Total Current Assets Fixed Assets Wisdom Company Statement of Financial Position December 31, 2020 ASSETS 100,000 200,000 200,000 500,000 500,000 1,000,000 TOTAL ASSETS LIABILITIES and SHAREHOLDERS' EQUITY Accounts Payable 50,000 Notes Payable Accrued Liabilities 150,000 50,000 Total Current Liabilities Non-current Liabilities. TOTAL LIABILITIES Ordinary Shares 250,000 400,000 650,000 100,000 Retained Earnings 250,000 TOTAL SHAREHOLDERS' EQUITY TOTAL LIABILITIES and SHAREHOLERS' EQUITY 350,000 1,000,000 Wisdom Company's fixed assets were used to only 50% of capacity during 2020, but its current assets were at their proper levels. All assets except fixed assets increase at the same rate as sales, and fixed assets would also increase at the same rate if the current excess capacity did not exist. Company's after-tax-profit margin is forecated to be 5%, and its payout ratio will be 60%. What is Wisdom Company's additional fund (AFN) for the coming year? Justify.