QUESTION 3 In forecasting a company's balance sheet, the CFO projected total assets of $4.28 million and total liabilities and equity of $3.96 million BEFORE balancing the balance sheet. To complete the pro forma balance sheet, the CFO must: O a. Include $8.34 million of excess cash. Ob. Include $8.24 million of external financing needed (EFN). OC. Include $0.32 million of excess cash. Od. Include $0.32 million of external financing needed (EFN)