I need some help. I can't figure out how to get the cash to around 400.

Here is my problem

Here is my sheet.

In the first worksheet of the template file you will have to predict the future financial statements of the Body Shop. Use the figures for 2017 and the forecasting assumptions on the template to forecast the income statement and the balance sheet for the next three years. For some variables there are no assumptions provided since they should be calculated rather than predicted (e.g. retained earnings). Cash and short-term debt are the two plug items. Assumptions for the cash and debt plugs are described in question a. QUESTION A (2 POINTS): Forecast the Income Statement and the Balance Sheet for the next three years (2021-2023). The Body Shop, Inc. wants to maintain at least $400 of cash in all years. For debt the assumptions are slightly different for each year but they do have some common features. The company does not want to have a total debt ratio that is less than 50% (in all years). If new debt is needed the company will have to increase debt. However, if there is no need for additional debt, the following assumptions hold: a) for 2021 the company does not want to retire any debt, b) for 2022 the company can retire debt but not more than 75% of last year's debt, and c) for 2023, the company can retire as much debt as possible. Forecasting Assumptions Sales are expected to grow by 28% per year COGS are expected to be 44.5% of sales Distribution expenses are 23% of sales Administrative Expenses are 13.2% of sales Interest Rate on Debt is 10% (calculated on average debt) Taxes are 36% of profit before tax Dividend Payout Ratio is 18% Accounts receivable are expected to be 22% sales Inventories are expected to be 28% of sales Other current assets are expected to be 5.6% of sales Net Fixed Assets are 39% of sales Accounts payable are 5.1% of sales Taxes payable are 5.5% of sales Accruals are 2.5% of sales Other current liabilities are 3.4% of sales \begin{tabular}{r|} 28.00% \\ 44.50% \\ 23.00% \\ 13.20% \\ 10.00% \\ 36.00% \\ 18.00% \\ 22.00% \\ 28.00% \\ 5.60% \\ 39.00% \\ 5.10% \\ 5.50% \\ 2.50% \\ 3.40% \\ \hline \end{tabular} Forecasts 2020 2021 2022 2023 Income Statement Sales Turnover Cost of Sales Gross Profit Distribution Expense Administrative Expense Interest Expense Profit Before Tax Tax Expense 2 Profit After Tax $150,000.00 Ordinary Dividends Profit Retained Balance Sheet Cash Accounts Receivable Inventories Other Current Assets Net Fixed Assets Total Assets ($70,000.00) Accounts Payable Taxes Payable Accruals Debt Other Current Liabilities Retained Earnings Total Liabilities and Equity $80,000.00 ($32,021.00) ($19,335.00) ($2,672.00) $192,000 $25,972.00 $85,440 $245,760 $314,573 \begin{tabular}{|c|c|} \hline$245,760 & $314,573 \\ \hline$109,363 & $139,985 \\ \hline$136,397 & $174,588 \\ \hline$56,525 & $72,352 \\ $32,440 & $41,524 \\ \hline$5,687 & $7,505 \\ \hline$41,744 & $53,208 \\ \hline$15,028 & $19,155 \\ \hline$26,716 & $34,053 \\ \hline$4,809 & $6,130 \\ \hline$22,899 & $30,236 \\ \hline \end{tabular} $3,817 $3,158 $17,388 $483 $26,485 $12,534 $16,043 $69,206 $38,457 $54,067 $88,080 $9,576 \begin{tabular}{l|l} $68,813 & $88,080 \\ $13,763 & $17,616 \end{tabular} $58,657$74,880 $95,846 $122,683 $12,534 $16,043 $13,517 $17,302 $6,144 $7,864 $65,047 $85,044 liability side plug Trial Assets Trial Liabilities Difference \begin{tabular}{|c|c|c|c|} \hline$133,175 & $182,032 & $232,889 & $297,986 \\ \hline$114,022 & $133,330 & $167,842 & $212,942 \\ \hline$19,153 & $48,702 & $65,047 & $85,044 \\ \hline \end{tabular} \begin{tabular}{|c|c} $8,356 & $10,695 \\ \hline$114,758 & $144,994 \\ \hline$220,355 & $281,943 \\ \hline$232,889 & $297,986 \\ \hline$167,842 & $212,942 \\ $65,047 & $85,044 \\ \hline \end{tabular} asset side plug $9,815 $6,528 $74,470 $91,858