Looking at the company Textron Inc (TXT), I've come up with the following pro forma balance sheet assuming a 5% Increase in Sales year over year ($ in millions)

The following link was used for reference: http://investor.textron.com/news/news-releases/press-release-details/2017/Textron-Reports-First-Quarter-2017-Results-Updates-2017-Financial-Outlook-for-Arctic-Cat-Acquisition/default.aspx

			2021		2020		2019		2018	2017			2016
Assets
Cash and equivalents		$	1,451	$	1,382	$	1,316	$	1,254	$	1,194		$	1,137
Accounts receivable, net		$	1,358	$	1,293	$	1,232	$	1,173	$	1,117		$	1,064
Inventories		$	5,697	$	5,426	$	5,168	$	4,922	$	4,687		$	4,464
Other current assets		$	495	$	472	$	449	$	428	$	407		$	388
Net property, plant and equipment		$	3,294	$	3,137	$	2,988	$	2,846	$	2,710		$	2,581
Goodwill		$	2,113	$	2,113	$	2,113	$	2,113	$	2,113		$	2,113
Other assets		$	2,331	$	2,331	$	2,331	$	2,331	$	2,331		$	2,331
Finance group assets		$	1,280	$	1,280	$	1,280	$	1,280	$	1,280		$	1,280
Total Assets		$	18,020	$	17,434	$	16,877	$	16,345	$	15,840		$	15,358
Liabilities and Shareholders' Equity
Short-term debt and current portion of long-term debt		$	463	$	441	$	420	$	400	$	381		$	363
Other current liabilities		$	4,505	$	4,291	$	4,086	$	3,892	$	3,707		$	3,530
Other liabilities		$	2,354	$	2,354	$	2,354	$	2,354	$	2,354		$	2,354
Long-term debt		$	2,414	$	2,414	$	2,414	$	2,414	$	2,414		$	2,414
Total Shareholders' Equity		$	5,574	$	5,574	$	5,574	$	5,574	$	5,574		$	5,574
Total Liabilities and Shareholders' Equity		$	16,434	$	16,197	$	15,972	$	15,757	$	15,553		$	15,358
External Financing Needs		$	1,586	$	1,237	$	905	$	588	$	287		$	0

Having estimated the future financing need, management must identify the target sources (e.g., banks, insurance companies, public debt markets, public equity markets) and establish financial policies that will ensure access on acceptable terms:

1. Does Textron have assured access to the debt markets? What are the target sources and what are their criteria for lending?

2. Does Textron have assured access on acceptable terms to the equity markets? Is there a market for the shares? How many shares could be sold and at what price? Are management and/or the controlling shareholders willing to issue additional shares?

3. Does Textron have assets that could be sold to raise funds? At what price and how quickly could the assets be sold under ideal conditions? under adverse conditions?