Conn Mans Shops, a national clothing chain, had sales of $320 million last year. The business has a steady net profit margin of 9 percent and a dividend payout ratio of 35 percent. The balance sheet for the end of last year is shown. Balance Sheet End of Year (in $ millions) Assets Liabilities and Stockholders' Equity Cash $ 32 Accounts payable $ 63 Accounts receivable 27 Accrued expenses 40 Inventory 73 Other payables 57 Plant and equipment $ 156 Common stock 64 Retained earnings 64 Total assets $ 288 Total liabilities and stockholders' equity $ 288 The firm's marketing staff has told the president that in the coming year there will be a large increase in the demand for overcoats and wool slacks. A sales increase of 10 percent is forecast for the