(QUESTION 3) Below are the latest financial statements of ABC Company: ABC Company Income Statement ($ millions) Sales revenue Cost of sales Gross profit Operating expenses Operating profit Interest expenses Income tax expense Net income ABC Company $1,974 1,117 $ 857 737 $ 120 39 20 $ 61 Balance Sheet ($ millions) Current assets Cash $ 18 Accounts receivable 154 Inventory 267 Total current assets $ 439 Long-term assets Property, plant & equipment, net $ 444 Other assets 337 Total long-term assets 781 Total assets $1,220 Current liabilities Trade creditors $ 143 Short-term bank loans 100 Total current liabilities $ 243 Long-term debt Total liabilities 550 $ 793 Common shares (31 million) $ 31 Retained earnings 396 Total equity 427 Total liabilities & equity $1,220 Required || a) The shareholders want to purchase another business for $25 million. The company does not want to use the cash they have in the business cash account. Provide a strategy on how the company can source the funds to purchase the $25 million business