b) Study the income statement and balance sheet shown on the next page and supposing that the 2022 sales are projected to increase by 25% over the year 2021 sales and that there is proportional relationship between sales to operating costs, interest expenses, current assets and spontaneous liabilities. The company has been operating at full capacity and planned to maintain the dividend ratio and profit margin position of the previous year. Using the Percentage of Sales proforma method, calculate the additional funds needed (AFN) to achieve the 25\% projected increase in sales in 2022. (15 Marks) Table 2: Income statement for 2021 Table 3: Balance Sheet for 2021