What is purpose of the plug in pro forma financial modeling

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What is the purpose of the "plug" in pro forma financial modeling (for hints review page 129 and 130 in Benninga's Financial Modeling 4ed)?

1) To fill the gap when income fall short

2) To guarantee that assets equal owner's equity plus liabilities

3) To identify the amount of cash needed to pay bill each month

Reference no: EM131982547

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