In the Above Financial Statements,Royal Corporation Has Prepared (Incomplete)pro Forma

In the above financial statements,Royal Corporation has prepared (incomplete) pro forma financial statements for 2014,based on actual financial statements for 2013.Royal Corp.used the percent-of-sales method assuming a sales growth rate of 10% for 2014.If capital expenditures are planned to be $1,615 in 2014,then what would be the appropriate projection for net fixed assets in 2014?

A) $4,453
B) $4,563
C) $4,663
D) $5,663