please explain how to get pro forma bs full solution

Part 1.A ABC Limited (ABC) is a boutique men's fashion house, specializing in affordable fashion-forw separates, with its own production facility. ABC is a growing firm and its financial managers predict that it will need external financing to fuel its growth. The company's most recent financial statements are provided below. Using the percentage of sales approach, construct ABC's 2014 Pro Forma Balance Sheet based on the following information. How much is ABC's external financial need (EFN)? The company is operating at 100% capacity, The forecasted growth in sales is 18% for 2014; The firm has a dividend policy to pay out 30% of Net Income to its shareholders as cash dividends, and keep the remaining 70% as retained earnings, % of Sales 100.0% -78.0% Year Sales Costs excluding Depreciation EBITDA Depreciation EBIT Interest Expense Pretax Income Income Tax (35%) Net Income 2013 74,889 58,413 16,476 5,492 10,984 -7.3% 306 10,678 3,737 6,941 Year Cash and Equivalents Accounts Receivable Inventories Total Current Assets PP&E Total Assets Accounts Payable Long-term Debt Total Liabilities Stockholders' Equity Total Liabilities & Family 2013 11,982 14,229 14,978 41,189 49,427 90,616 11,982 4,500 16,482 74,134 90,616 % of Sales 16.0% 19.0% 20.0% 55.0% 66.0% 16.0%