If debt is $75\%$ as large as equity, then: $1\mathrm{.}75$ equity $=$ $$4\mathrm{.}0$ million. Equity $=$ $$2,285,714$ or $$2\mathrm{.}29$ million. The financial planning item that equalizes the sources and uses of funds is called:

Question $15$Select one:

a$.$

Pro forma financial statements

b$.$

Borrowing cash

c$.$

A balancing item

d$.$

Additions to retained earnings