Balance sheet preparation assumptions: $18 million capital investment in 5 new stores in Australia from cash reserves Aim to reduce average inventory level to $20 million except in October, November and December periods where it can reach $40 million Commencing paying salaries on a monthly basis will increase salaries clearing liability to $5.5 million Write off bad debts to $0.2 million Sell 50% of plant and equipment at book value and move to long-term lease agreements Projected 15% increase in sales will result in similar changes to trade creditor and receivables items in the balance sheet Increase in the book value of the ABC brand name from $9 million to $15 million