A firm forecasts sales of 750 000 with spontaneous account percentages of Cash 11%A/R

Question

A firm forecasts sales of 750,000 with spontaneous account percentages of :

Cash 11%

A/R

8%

Inventory 13%

A/P 14%

PPE 210,000

The company has long term debt of 120,000 and equity of 85,000

It estimates profits at 55,000, What is the DFN?

Answer :85,000

I know that DFN=Assets-Liabilities-Equity

Please help

Financial Accounting