Revise your pro forma financial statements for 1996 and 1997 on the basis of the following assumptions: a. Short-term loans will be repaid when sufficient cash is available to do so without reducing the liquidity of the firm below the minimum requirements set by the bank, and when the company is able to maintain at least the target minimum cash balance b. SDI will reinstate its cash dividend, set at 25 percent of earnings, in the year during which all short-term loans and credit lines have been paid in full.