I had this question on a homework assignment and was not able to do it right. Now it has showed up for my final paper and I am still confused. I obtained the statistics below from the income statement, but not the balance sheet, which I cannot find. I need an explanation, in layman terms on what to do please! Thank you!

Pro Forma financial statements (Balance Sheet and Income Statement) for the next two fiscal years, assuming a 10% growth rate in sales and Cost of Goods Sold (COGS) for each of the next two years.

2014 2015

Sales/Revenue 27.44B 25.41B

Cost of Goods Sold (COGS) 16.99B 15.62B