I need a step by step answer for projections of next year

PRACTICE PLANNING EXAMPLE CCA Corporate tax Interest rate Retention ratio Capacity utilization ratio 0.00% 34.00% 4.25% 65.00% 80.00% PRO-FORMA INCOME STATEMENT Today Next year $3,850.00 $3,885.00 Sales (Costs) (Depreciation) EBIT (Interest) (Tax) Net income Addition to RE Dividend $5,000.00 $3,500.00 $1,000.00 $500.00 $80.75 $419.25 $142.55 $276.71 $179.86 $96.85 Next year PRO-FORMA BALANCE SHEET (current assets and A/P change with costs) Today Cash $100.00 Inventory $500.00 AR $400.00 Current assets $1,000.00 Gross fixed assets $3,000.00 Depreciation $1,000.00 Net fixed assets $2,000.00 Other assets $500.00 Total assets $3,500.00 Today Next year AP N/P Current liabilities Long-term debt Other long-term Outstanding shares Retained earnings Owner's equity Total L&E $300.00 $400.00 $700.00 $1,500.00 $0.00 $1,120.14 $179.86 $1,300.00 $3,500.00 RATIOS Today Next year NWC NWC change from last period Current ratio Quick ratio Cash ratio TAT FAT DE Total debt ratio LT debt ratio TIE Cash coverage Profit margin ROA ROE Dividend per share EPS Book value per share Dividend yield $300.00 $0.00 1.43 0.71 0.14 1.43 2.50 1.69 0.63 0.43 6.19 18.58 5.53% 7.91% 21.29% $0.97 $2.77 $13.00 3.87% Cash flows = PRACTICE PLANNING EXAMPLE CCA Corporate tax Interest rate Retention ratio Capacity utilization ratio 0.00% 34.00% 4.25% 65.00% 80.00% PRO-FORMA INCOME STATEMENT Today Next year $3,850.00 $3,885.00 Sales (Costs) (Depreciation) EBIT (Interest) (Tax) Net income Addition to RE Dividend $5,000.00 $3,500.00 $1,000.00 $500.00 $80.75 $419.25 $142.55 $276.71 $179.86 $96.85 Next year PRO-FORMA BALANCE SHEET (current assets and A/P change with costs) Today Cash $100.00 Inventory $500.00 AR $400.00 Current assets $1,000.00 Gross fixed assets $3,000.00 Depreciation $1,000.00 Net fixed assets $2,000.00 Other assets $500.00 Total assets $3,500.00 Today Next year AP N/P Current liabilities Long-term debt Other long-term Outstanding shares Retained earnings Owner's equity Total L&E $300.00 $400.00 $700.00 $1,500.00 $0.00 $1,120.14 $179.86 $1,300.00 $3,500.00 RATIOS Today Next year NWC NWC change from last period Current ratio Quick ratio Cash ratio TAT FAT DE Total debt ratio LT debt ratio TIE Cash coverage Profit margin ROA ROE Dividend per share EPS Book value per share Dividend yield $300.00 $0.00 1.43 0.71 0.14 1.43 2.50 1.69 0.63 0.43 6.19 18.58 5.53% 7.91% 21.29% $0.97 $2.77 $13.00 3.87% Cash flows =