Using an internet search tool, locate Procter & gambles investor relations web site. Under Financial reporting, you will find the companys 2009 annual report. In 2009, the company reported $8.6 billion in accrued and other liability equaled 79 billion in revenue, such that accrued and other liabilities equaled 10.9 percent of revenue. Using data provided in note 3 of the annual report, discuss why a forecast ration of 10.9 percent going forward would distort your forecast of free cash flow. How should the balance sheet be expanded to prevent this?