CN Railways is North America's fifth largest railway. Use the equation approach and CN's financial information for Year 10 to calculate additional funds needed (AFN) in Year 11

Selected Financial Statement Values and Ratios
CN Railway Company
As of December 31, Year 10 ($ millions)
Total Assets $18,924
Fixed Assets 16,898
Assets that Change with Sales 18,061
Total Revenues (Year 10 ) 6,110
Total Revenues (Year 11 ) 6,721
Change in Revenues 611
Total Liabilities 12,297
Liabilities that Change with Sales 2,134
Profit Margin 9.35%
Dividend Payout Ratio 0%

A) $64 million
B) $165 million
C) $342 million
D) $580 million
E) $965 million

E