Develop a pro-forma financial statement for the next year, noting that coffee inventory will increase by 20% and same store sales will remain flat.

** I am confused on how to do this. Inventory is an asset. Where do I include this and how do I create the required pro-forma financial statement.

Bragg, S. M. (2009). Controllership: The work of the managerial accountant (8th ed). Hoboken, NJ: John Wiley & Sons, Inc.

STARBUCKS CORPORATION CONSOLIDATED BALANCE SHEETS (in millions, except per share data) ASSETS Sep 30, 2012 Oct 2, 2011 Current assets: Cash and cash equivalents Short-term investments Accounts receivable, net $ 1,188.6 $ 1,148.1 848.4 902.6 485.9 386.5 Inventories Prepaid expenses and other current assets 1,241.5 965.8 196.5 161.5 Deferred income taxes, net Total current assets 238.7 230.4 4,199.6 3,794.9 Long-term investments-available-for-sale securities 116.0 107.0 Equity and cost investments 459.9 372.3 Property, plant and equipment, net 2,658.9 2,355.0 Other assets 385.7 409.6 Goodwill 399.1 321.6 TOTAL ASSETS $ 8,219.2 $ 7,360.4 LIABILITIES AND EQUITY Current liabilities: Accounts payable S 398.1 $ 540.0 Accrued liabilities 1,133.8 940.9 Insurance reserves 167.7 145.6 Deferred revenue 510.2 449.3 Total current liabilities 2,209.8 2,075.8 Long-term debt 549.6 549.5 Other long-term liabilities 345.3 347.8 Total liabilities 3,104.7 2,973.1 Shareholders' equity: Common stock ($0.001 par value)-authorized, 1,200.0 shares; issued and outstanding, 749.3 and 744.8 shares, respectively (includes 3.4 common stock units in both periods) Additional paid-in capital Retained earnings Accumulated other comprehensive income Total shareholders' equity Noncontrolling interests Total equity TOTAL LIABILITIES AND EQUITY 0.7 0.7 39.4 40.5 5,046.2 4,297.4 22.7 5,109.0 5.5 5,114.5 46.3 4,384.9 2.4 4,387.3 S 8,219.2 $ 7,360.4