Polaris Industries produces a wide range of outdoor leisure vehicles including all-terrain vehicles (ATV's), motorcycles, and snowmobiles. Forecast the financial statements for Polaris for Year 6

Use the percent of sales method based on Year 5 and the assumptions listed below. Please note the ratios to sales provided in the table which are useful for making the forecast.
Sales decline by 5.5%. The cost of debt is 11.76%. The tax rate is 31%. The depreciation rate is 12%. CAPEX is $28,360. The following accounts are held constant: Goodwill, Long-term debt, and Common Stock. Cash is the PLUG account. No dividends.
Forecast the financial statements for Polaris. What is the change in the cash account from Year 5 to Year 6?
Polaris Industries Inc
Income Statement and Balance Sheet
As of December 31, Year 5 ($000's)
Year 5 Ratios Forecast
Revenue $1,908,459 $1,803,494
COGS 1,454,374 0.762067
SG&A 213,114 0.111668
Dep. Exp. 28,632
EBIT 212,339
Int. Exp. 4,713
Income Before Tax 207,626
Income Taxes 64,348
Net Income $143,278
ASSETS
Cash $19,675
Accounts Receivable 354,313 0.185654
Total current assets 373,988
PP&E 222,336
Goodwill 172,632 172,632
Total Assets $768,956
LIABILITIES AND OWNER'S EQUITY
Total Current Liabilities 381,299 0.199794
Long Term Debt 18,000 18,000
Total Liabilities $399,299
Owner's Equity
Common Stock 417 417
Retained Earnings 369,240
Total Owner's Equity 369,657
Total Liabilities and Owner's Equity $768,956

A) -$132.146 million
B) $135.146 million
C) $139.157 million
D) $146.187 million
E) $154.821 million

B