How do you find inventory and accounts payable for 2012?

Problem 2
EAGLE OUTFITTERS
PROJECTED INCOME STATEMENT
	2011		2012
Sales	$250,000	100.0%		$275,000	10.0%
COGS	140,000	56.0%		148,500	54.0%
Gross Margin	110,000	44.0%		126,500
Expenses	52,000	20.8%		57,200	20.8%
EBIT	58,000	23.2%		69,300
Interest (12%)	9,642	3.9%		(20,545)	12.0%
EBT	48,358	19.3%		89,845
Inc Tax (43%)	20,794	8.3%		38,634	43.0%
Net Income	27,564	11.0%		51,212
		Dividends		12,803	25.0%
EAGLE OUTFITTERS
PROJECTED BALANCE SHEET
	ASSETS		LIABILITIES & EQUITY
	2011	2012				2011	2012
Cash	$20,000	$24,750	9.0%	Accounts Payable	$60,000		150
A/R	70,000	76,389	3.6	Debt		110,000	(171,212)
Inventory	90,000		250
				Common Stock	40,000	50,000
Fixed Assets	150,000	171,875	1.6	Retained Earnings	120,000	121,212
Total	$330,000			Total		$330,000