Please calculate the UCA for $2025$ and forecast $2026.$ The structure : $1.$ NET SALES $2.$ Accounts receivable$-$decr.$($incr$.)3.$ CASH FROM SALES $4.$ Cost of goods sold Inventories$-$decr.$($incr$.)6.$ Accounts payable$-$incr.$($decr$.)7.$ Other accounts payable$-$incr.$($decr$.)8.$ CASH PRODUCTION COSTS $9.$ GROSS CASH PROFIT $10.$ Operating expense $($net of depreciation$)11.$ Prepaids$-$decr.$($incr$.)12.$ Accrued expenses $13.$ CASH OPERATING EXPENSES $14.$ CASH AFTER OPERATIONS $15.$ Miscellaneous cash income $16.$ Income taxes $($paid$)17.$ NET CASH AFTER OPERATIONS $18.$ Interest expense $19.$ Dividends paid $20.$ FINANCING COSTS $21.$ Net cash income $22.$ Long$-$term debt reduction $23.$ CASH AFTER DEBT AMORTIZATION $24.$ Capital expenditures Intangible assets$-$decr.$($incr$.)26.$ Long$-$term investments$-$decr.$($incr$.)27.$ FINANCING SURPLUS $($REQUIREMENT$)28.$ Short$-$term debt$-$incr.$($decr$.)29.$ Long$-$term debt$-$incr.$($decr$.)30.$ Subordinated debt$-$incr.$($decr$.)31.$ Equity$-$incr.$($decr$.)32.$ TOTAL EXTERNAL FINANCING $33.$ CASH AFTER FINANCING $34.$ Actual change in cash

$2.$ Calculate the following margins and ratios for ABC Incorporated for $2025.$

Calculate UCA for $2025$

Forecast I$/$S and B$/$S for $2026$ assuming $4\%$ growth of sales. Assume $3$ of the company's weak financial ratios improve in $2026.$

Forecast UCA for $2026$