The following is a part of the actual budgets data which is related to the years between 2011 and the end of 10/2014. Items 2011 2012 2012 Oct-14 2015 Taxes on Companies 150 175 200 160 A Lands Fees 100 120 140 125 B Salaries and Wages C 1000. 1100 1200 900 Maintenance Expenditures 20 23 18 17 D Equipment 20 25 15 10 E Lands and Buildings 80 75 30 40 F Requirement: Prepare the budget of the year of 2015 based on the following instructions: First: Based on the historical method: 1- The value of (A) assuming that the revenues are consistent for 2015: 150 2- The value of (C) assuming that the increase of salaries and wages is 15% for 2015: 850