how to get B24. please show formula

$ 2 3 1 Balance Sheet and P&L statement 2 Sales growth 10% 3 Costs of goods sold/Sales 25% 4 Current assets/Sales 20% 5 Net fixed assets/Sales 120% 6 Current liabilities/Sales 15% 7 Depreciation rate of the average of the fixed assets at cost) 5% 8 Interest earned on cash balances 5% 9 Tax rate 36% 10 Cash balance every year 130,000 11 Debt is the PLUG variable 12 No new common stock to be issued 13 Number of shares outstantding 100,000 14 15 Year 0 1 16 Income statement 17 Sales 150,000 165,000 18 Costs of goods sold (37,500) (41,250) 19 Depreciation (20,000) (15,141) 20 Interest earned on cash 7,000 11,281 21 Profit before tax 99,500 119,890 22 Taxes (35,820) (43,160) 23 Profit after tax 63,680 76,730 24 Retained earnings 63,680 25 26 Balance sheet 27 Cash 130,000 321,250 28 Current assets 10,000 33,000 29 Fixed assets 30 At cost 400,000 205,641 Depreciation (240,000) (255,141) 32 Net fixed assets 180,000 (49,500) 33 Total assets 320,000 559,891 34 35 Current liabilities 20,000 24,750 36 Debt 10,000 (10,000) 37 Stock 275,000 275,000 38 Accumulated retained earnings 15,000 15,000 39 Total liabilities and equity 320,000 304,750 40 31