Now, what happens if growth is higher or lower? What happens to cash? We will assume that the major asset and liability categories stay the same percentage of sales, except for cash and shareholders' equity. Change the growth rate in the following Excel spreadsheet from 0% to 10% and see how the income statement and balance sheet change (you will need to enter .1, not 10 , into cell C1 ). HOME DATA fx=B4(1+$C$1) Having difficulty? To move on from this exercise, enter .1 into cell C1. If you then click away from the cell OR click "Enter", the calculation will occur and the Submit button will allow you to move on