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Example: Determine the financial needs of the loyalty company for the year 2011 if you know that the company's balance sheet for the year 2011 as follows: (the findings Cash Liabilities and Equity accounts payable short term loans long term loans Ordinary shares 500000 250000 750000 1000000 1000000 3500000 150000 850000 1000000 1500000 debit accounts stock fixed assets Retained earnings Total Liabilities and Equity 3500000 total assets The sales for the year (2010) were 5,000,000 dinars, while the expected sales for the year (2011) were 7,500,000 dinars, and that the company does not use its full production capacity. The net income amounted to 250000 dinars, which was distributed 100,000 dinars Required: Knowing how to determine the necessary funding and prepare the estimated budget for the year (2011)