(2018). The Increasing Importance of Strategic Capital Planning. hfma. https://www.hfma.org/topics/hfm/2018/february/59164.htmlArduino (2018) examines the importance of strategic capital planning and the components of a proforma. You have been designated as the mentor to a cohort of MHA interns. Explain to them the composition of and importance of a pro-forma in making capital budgeting decisions.