Project the year 2022s plan, based on the following:

2021 Projection Assumptions 2022 Plan 10% Decrease Same % of Sales Increase by $25 16% of Sales Sales Cost of Goods Sold (ex. Dep) Depreciation (Dep) S, G, &A EBIT Net, Interest Expense Pre-Tax Income Taxes Net Income $ 5,000 3,500 175 1,000 325 45 280 112 $ 168 See Note Below 40% Tax Rate $ Same Turnover based on Sales 36.5 Days OS-COGS (ex. Dep) Cash Accounts Receivable Inventory Current Assets Net Plant, Property, and Equip Other Assets Total Assets 292 100 325 717 1,950 85 Increase by $15 $ 2,752 $ 385 60 205 14% of COGS (ex. Dep) Decrease by $20 55 Decrease by $12 Accounts Payable Accrued Liabilities Short-Term Debt (STD) Other Current Liabilities Current Liabilities Long-Term Debt (LTD) Stockholders' Equity Total Liabilities and Equity Decrease by $105 705 520 1,527 $ 2,752 Sources (Uses) A $ - 1 Net Income Depreciation Change in Accounts Receivable Change in Inventory Change in Other Assets Change in Accounts Payable Change in Accrued Liabilities Change in Other Current Liab Cash Flow from Operations 168 175 (19) 19 (11) 273 (56) 68 617 Capital Expenditures (425) Estimate (395) 55 Change in Short-Term Debt Change in Long-Term Debt Dividends Cash From (Used for) Fin 50 50 (75) 25 50% Dividend Pa Change in Cash $ 217 * 2022 Interest Expense is calculated as 7.50% (the interest expense rate) times the sum of 2021 STD and 2021 LTD balances, offset by 1.50% (the interest income rate) times the 2021 cash balance