PROFORMA ASSUMPTIONS: Below is Athleta's financial statements for 2018 and 2019. Protorma year is 2020. Athleta expects that sales in 2020 will increase by 13 percent. The company is planning to expand its operations to new cities in 2020 . - For the planned expansion, Athleta received $1,700 additional long-term loan from J.P. Morgan Chase and will use this loan to finance the purchase of a new office building - Salaries are expected be $113. - The market conditions will lead COGS will be 10 percent lower than the 2019 level. - When projecting the 2020 balance sheet, Athleta believed that the aocounts receivable days will be 7 days higher than ACP days of last vear. - Inventory days will remain unchanged from 2019 - Proforma dividends is \$192. - Accounts payable amount will remain unchanged from 2019 sinoe the busiriess has recently been rewarded with extended payment terms from its suppliers aoinc forward. - Current maturities of long-tem debt (CMLTD), minimum cash tatio (i.o. Cash/NS) will rernain same as in 2019. - Tax expense is $129. - Protorma Net lncome will be $794 - Interest rate for lona-term loan in 2020 is projected to be 4 percent. Interest expense on short ferm. debt is delayed until 2021 (this means apply the Interest rate only on long-term debt). - Rental expense would be 56 per month. - Depreciation expense would be the same percentage of gross fixed assets as was in 2019. What is the PLUG in 2020? 297 267 328