Polaris Industries Produces a Wide Range of Outdoor Leisure Vehicles

Polaris Industries produces a wide range of outdoor leisure vehicles including all-terrain vehicles (ATV's) , motorcycles, and snowmobiles. Use the equation approach and Polaris' financial statement for Year 5 to calculate additional funds needed (AFN) in Year 6. Assume that sales in Year 6 will be $1.803494 billion. Assume a 0% dividend payout rate. Polaris Industries Inc.
Income Statement and Balance Sheet
As of December 31, Year 5 ($000's)
$$\begin{array} { | c | c | } \hline \text { Revenue } & \$ 1,908,459 \\\hline \text { COGS } & 1,454,374 \\\hline \text { SG\&A } & 213,114 \\\hline \text { Dep. Exp. } & 28,632 \\\hline \text { EBIT } & 212,339 \\\hline \text { Int. Exp. } & 4,713 \\\hline \text { Income Before Tax } & 207,626 \\\hline \text { Income Taxes } & 64,348 \\\hline \text { Net Income } & \$ 143,278 \\\hline \text { ASSETS } & \\\hline \text { Cash } & \$ 19,675 \\\hline \text { Accounts Receivable } & 354,313 \\\hline \text { Total current assets } & 373,988 \\\hline \text { PP\&E } & 222,336 \\\hline \text { Goodwill } & 172,632 \\\hline \text { Total Assets } & \$ 768,956 \\\hline \text { LIABILITIES AND OWNERS } & \\ \text { EQUITY } & \\\hline \text { Total Current Liabilities } & 381,299 \\\hline \text { Long Term Debt } & 18,000 \\\hline \text { Total Liabilities } & \$ 399,299 \\\hline \text { Owners Equity } & \\\hline \text { Common Stock } & 417 \\\hline \text { Retained Earnings } & 369,240 \\\hline \text { Total Owners Equity } & 369,657 \\\hline \text { Total Liabilities and Owners } & \\\text { Equity } & \$ 768,956 \\\hline\end{array}$$

A) -$135 million
B) -$139 million
C) -$146 million
D) -$155 million
E) $132 million