Pro Forma Analysis net, statements, interest, relation

hinsafdar

Typically, the first step in developing pro forma financial statements for a firm is to:

A: forecast revenue growth
B: establish the firm's tax and interest burdens
C: forecast next period's net income and dividend payout

My answer : B
Schwesser: A

Volume 4 clearly states that the first step is:
"1. estimate typical relation b/w revenues and sales driven accts
2. estimated fixed burdens such as interest and taxes
3. forecast revenues
4. ......."

What do you guys think?