Consider the loan offer in file "Mortgage Example". Prepare a pro-forma statement for the first year following the start of the mortgage. Assume the net operating income for the first year is zero. Focus on the financing part of the pro-forma, no need to list or fill the income or tax part of the pro-forma. Focus on the following questions: 1. How should you include the "lender fee" described in the mortgage offer? 2. How should you include the interest reserve account? 3. Imagine the property is sold at the end of the first year for $6,000,000, net of sales and legal expenses. Prepare the pro-forma statement at the time of sale. Include the repayment of the mortgage. Do not include the tax part of the pro-forma as we have not covered that yet