Which of the following is not a way that business managers use pro forma financial statements and cash budgets to manage their firms? Pro forma financial statements can be applied to any policy changes with a company that has financial ramification Pro forma financial statements can be used to determine how much working capital and long-term funding will be needed. Pro forma financial statements can be used to test policy changes before implementation to be sure that they will create value for the company. Pro forma financial statements can be used to determine the timing or' cash outlays and cash receipts within the month