-The AFN equabion and the financial statement-forecasting approach both assume that assets grow at relatively the same rate as sales. However, the reiationship between assets ond sales is often an little more ditficult than that. In particulac, some firms use regression-analysis to predict the required assets heeded to support a given level of sales. Sirlus-Cybernetics Corp. has used its historical sales and asset data to estimate the following regresslon equations: Sirius Cybernetics Corp. currently has sales of 5984,009, but it expects sales to orow by 25%6 ever the next year. Use the regresson modeis to calculati Sirlus Cybernetica Corp. s forecasted values for accounts recelvable end inventodes needed to support next year's sales. Based on the next year's accounts receivable and inventory levels predicted by 5 irius Cybernetics corphs regression equations, the frmis D50 for next. year is expected to be Use 365 doys as the iength of o yeac in all caliculations