You would expect a % of sales-based financial forecasting model to be used for all of the following EXCEPT:

A. external financial analysts forecasting whether or not the company will raise more external funds by selling stocks and bonds.

B. the company modeling what its financial statements might look like under various growth scenarios

C. regulators checking to see if the company is misrepresenting its financial statements

D. investment bankers modeling a target company's growth to decide whether it is a suitable acquisition target