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Since the balance sheet represents a snap shot of the firms

External financing needs are estimated using the pro forma balance sheet. Since the balance sheet represents a snap shot of the firm's financial position on a particular date our estimate of external financing needs is for that date. Thus, the firm's financing needs can vary over time with the ebb and flow of business through the various seasons of the year.

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Financial Management: Since the balance sheet represents a snap shot of the firms

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Financial Management: Since the balance sheet represents a snap shot of the firms

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