Spontaneous funds are generally defined as: Select one: A. Assets required per dollar of sales. B. A forecasting approach in which the forecasted percentage of sales for each item is held constant. C. Funds that a firm must raise externally through short-term or long-term borrowing and/or by selling new common or preferred stock. D. Funds that arise out of normal business operations involving its suppliers, suppliers, employees, etc. E. The amount of cash raised in a given year minus the amount of cash needed to finance the additional capital expenditures and working capital needs. In forecasting, the term "additional funds needed (AFN)" is generally defined as: Select one: A. Funds that are obtained automatically from routine business transactions. B. Funds that a firm must raise externally from non-spontaneous sources, i.e., by borrowing or by selling new stock to support operations. C. The amount of assets required per dollar of sales. D. The amount of internally generated cash in a given year minus the amount of cash needed to acquire the new assets needed to support growth. E. A forecasting approach in which the forecasted percentage of sales for each balance sheet account is held constant