Please show the formulas used to get the data in the green boxes.

Suppose you already forecasted most of McEwan Industries' Financial Statements. For the remainder (the green cells), you must create a preliminary forecast, estimate the external financing need, then finalize the forecast given the following assumptions: The ratios of accounts payable to sales and accruals to sales will be the same in 2023 as in 2022. McEwan will not issue any new stock (common or preferred) or new long-term bonds. If new financing is required , assume it will be raised by drawing on a line of credit with an interest rate of 12%. Assume that any draw on the line of credit will be made on the last day of the year, so there will be no additional interest expense for the new line of credit. If surplus funds are available, they will use those funds to pay off some or all of their longterm bonds. Find the external financing needed, then finalize the forecast. To say it another way: You already have all of the income statement forecast in column C, and the assets on the balance sheet in column J is complete for the preliminary as well as the assets for the final forecast in column L. ***Therefore you only need to complete the Preliminary Forecast of the Liabilities and Equity (the green cells in column J), then determine the External Financing Need in cell J33, and then the Final Forecast of the Liabilities and Equity (the green cells in column L)****