The financial planning process is least apt to Multiple Choice Involve Internal negotlations among divisions quantify senior manager's goals consider the development of future technologies quantify senior manager's goals consider the development of future technologies reconclle a company's activitles across diviSions consider factors that currently provide a negative rate of growth A firm's current level of operation (for example, at 90% of its operating capacity) can be used to project the firm's account value of when preparing pro forma financial statements Multiple Choice sales cost of goods sold accounts receivable sales cost of goods sold accounts receivable fixed assets long-term debt