4. Now complete the tables to develop pro forma financial statements for 1993 and 1994, For these calculations, assume that the bank is willing to maintain the present credit lines and to grant an additional $12,750,000 of short-term credit on January 1, 1993. In the analysis, take account of the amounts of inventory and accounts receivable that would be carried if inventory utilization (based on the cost of goods sold) and days sales outstinding were set at Change 1993 cost of goods sold from 82.5 to 70 percent and 1994 cost of goods sold from 80 to 60 percent on page 64 in casebook