Which one of the following best describes pro forma financial statements?

Select one:

a$.$ financial statements expressed in a foreign currency

b$.$ financial statements where the assets are expressed as a percentage of total assets and costs are expressed asa percentage of sales

c$.$ financial statements showing projected values for future time periods

d$.$ financial statements expressed in real dollars, given a stated base year

e$.$ financial statements where all accounts are expressed as a percentage of last year's values