When Creating the Pro Forma Income Statement,the Owner Needs to Translate

When creating the pro forma income statement,the owner needs to translate the target profit into a net sales figure.To do this,the owner needs:

A) to operate the business for one to two years to build a record.
B) published statistics for his/her specific type of business.
C) to divide actual net sales by the net profit projected.
D) a sales forecast,the amount of retained earnings,and current depreciation on assets.