I need explaination

Ziegen, Inc. Income Statement for 2013 Question: Financial Planning What would be the Pro Forma Net income in 2014 if the CEO predicted that sales would increase by 14% between 2013 and 2014, and that the net profit margin for 2014 would be 12%? a) $1,368,000 b) $1,440,000 c) $1,200,000 d) $600,000 Sales S10 000 000 Net Income $ 500.000 Ziegen, Inc. Balance Sheet for 2013 Current assets Net fixed assets $ 2,000,000 4.000.000 $ 6,000,000 Total Accounts payable Accrued expenses Notes payable Current liabilities $ 1.000.000 1.000.000 500.000 $ 2.500,000 2.000.000 Long-term debe Total liabilities $ 4,500,000 100,000 Common stock (par) Paid-in capital Retained earnings Common equity Total 200.000 1.200,000 $ 1.500,000 $ 6,000,000