Please round your answers to the nearest whole number (no decimals)! BERN is a Belgian company that was founded many years ago. It decides to incorporate a subsidiary in January 2022. You are the CFO of BERN and it is your responsibility to write the financial plan for the subsidiary based on the following elements: • Incorporation date: January 2022 • Initial investment: 45 000€ (the investment takes place in 2022) • Sales year 1 (2022): 272 000€. • Expected growth rate of the turnover: 4.7% per year • Salaries: 12% of the turnover • Purchases of raw materials: 43 900€ the first year then 2.1% growth per year • Monthly rent: 2 000€, in 2022 then 2% growth per year • Other operating expenses: 13% of sales • Depreciation: linear in 5 years • Working capital need: 10% of sales • Corporate tax rate: 20%. You will establish the financial plan over a period of 3 years. You are not asked to value the company. You are only required to present the financial plan