In 2012, Barney and Co. saw a decrease in sales of 20%. The company had also recently purchased equipment to increase productivity, but has incurred the additional expense of paying back the loan for equipment. The loan makes up for 5% of the company's total expenditures for the period (1 year).

Include how the company plans to accommodate for the decrease in sales.

CREATE A BUDGETING PLAN FOR 2014

Give one suggestion for maximizing the budget in response to the eqipment purchase.