Which Statement Is Most Correct Regarding How Pro Forma Financial

Which statement is most correct regarding how pro forma financial statements can be used to estimate additional funds needed?

A) Pro forma statements can be used to iteratively refine the amount of additional funds needed.
B) Pro forma statements are less precise than other methods for determining additional funds needed.
C) Pro forma statements take into account changes in cost of goods sold that other methods of determining additional funds needed ignore.
D) Pro forma statements take into account dividend payments that other methods of determining additional funds needed ignore.