Planners project the Judd's Reproductions balance sheet at January 1, 2020, to be as follows: Required (Round quantities up in the problem.) (a) Prepare a sales forecast, staffing plan, production plan, estimated cash flow statement, pro forma income statement for the year ended December 31,2020, and pro forma balance sheet at December 31, 2020. (b) The level of bad debts concerns the Judd's Reproductions controller. If Judd's insists on cash payments from exporters who would be given the cash discount, the sales staff expects that total sales to exporters in 2020 will fall by 5% (sales in 2019 will not be affected). Based on the effect of this change on profitability, is it desirable? (Round sales forecasts to the nearest unit.) (c) Ignore the changes described in part (b) and return to the data in the original example. The sales staff is considering increasing the advertising budget from $600,000 to $900,000 and cutting prices by 5% beginning on January 1, 2020. This should increase sales by 30% in 2020. Based on the effect of this change on profitability, is it desirable? (Round sales forecasts to the nearest unit.) (d) Is there a criterion other than profitability that may be used to evaluate the desirability of the changes proposed in parts (b) and (c)? If yes, what is that criterion, and why is it important? If no, why is profitability the sole relevant criterion