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In forecasting a company's balance sheet, the CFO projected total assets of $2.86 million and total liabilities and equity of $3.14 million BEFORE balancing the

In forecasting a company's balance sheet, the CFO projected total assets of $2.86 million and total liabilities and equity of $3.14 million BEFORE balancing the balance sheet. To complete the pro forma balance sheet, the CFO must:

a. Include $0.28 million of EFN

b. Include $6.00 million of EFN

c. Include $0.28 million of excess cash

d. Include $6.00 million of excess cash

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