White Wedding Consulting Services forecasts indicate total assets of $300,000 are needed to support next year's sales projections. The forecast also indicates that total liabilities and equity will total $289,000 after incorporating the additions to retained earnings ($25,000) and increases in spontaneous liabilities ($10,000). What action does the firm need to take? a) The firm has a shortfall. They need to find external sources of capital totaling $11,000 b) The firm has neither a shortfall of funds or excess funds. c) The firm has a shortfall. They need to find external sources of capital totaling $24,000. d) The firm has excess funds of $24,000. They can pay out special dividends or use the excess funds in other ways. e) The firm has excess funds of $11,000. They can pay out special dividends or use the excess funds in other ways