If you constructed a set of pro forma financial statements for 2005 and found that projected Total Assets exceeded projected Total Liabilities and Equity by $11,250, you would know that:

a. your forecasting method is inaccurate

b. your forecasting assumptions or calculations must be in error, because projected Assets and projected Liabilities and Equity must always balance

c. you must arrange for $11,250 in additional financing

d. your firm will have $11,250 of excess funds available in 2005