North Construction used historical ratios and certain assumptions to obtain a forecast of its balance sheet for next year as follows: Cash $30, Inventories $120, Accounts Receivables $80, Net Fixed Assets $390, Accounts Payable $35, Accrued liabilities $95, Long term debt $280, and Shareholders equity $180. Based on these projections, one can conclude the firm needs to:

a. pay an extra dividend of $30

b. pay an extra dividend of $100

c. incur short term borrowing (AFN) of $100

d. incur short term borrowing (AFN) of $30

e. neither pay extra dividend nor borrow any additional funds