Garlington Technologies Inc.'s 2021 financial statements are shown below. Garlington Technologies Inc.: Income Statement for December 31, 2021 a. Suppose that in 2022 sales increase by 10% over 2021 sales and that 2022 dividends will increase to $112,000. Construct the pro forma financial a. Suppose that in 2022 sales increase by 10% over 2021 sales and that 2022 dividends will increase to $112,000. Construct the pro forma financial statements using the forecasted financial statement method. Assume the firm operated at full capacity in 2021 . Use an interest rate of 13%, and assume that any new debt will be added at the end of the year (so forecast the interest expense based on the debt balance at the beginning of the year). Cash does not earn any interest income. Assume that the AFN will be in the form of notes payable. *See income statement. b. Below is some additional information on Garlington