I need help figuring out the balance sheet in judgmental method. Please

Provincial Imports , Inc . Income Statement for the Year Ended December 31 , 2015 Sales revenue $5, 009, 000 Less : Cost of goods sold 2, 745, 000 Gross profits $2, 264, 000 Less : Operating expenses 856. 000 Operating profits $ 1, 408. 000 Less : Interest expense 205, 000 Net profits before taxes $ 1 , 203, 000 Less : Taxes ( rate = 40%/6 ) 481, 200 Net profits after taxes 5721, 800 Less : Cash dividends 252, 630 To retained earnings 5469, 170Provincial Imports , Inc. Balance Sheet December 31 , 2015 Assets Liabilities and Stockholders' Equity Cash $202, 000 Accounts payable $701, 000 Marketable securities 232, 000 Taxes payable* 95 , 000 Accounts receivable* 6:33, 000 Notes payable 210, 000 Inventories* 499, 000 Other current liabilities 4. 900 Total current assets* $ 1 , 566, 000 Total current liabilities* $1 , 010, 900 Net fixed assets 1 , 397, 000 Long-term debt 503, 100 Common stock 75 , 000 Retained earnings 1 , 374, 000 Total assets $2, 963, 000 Total liabilities and equity $2, 963, 000Integrative- Pro forma statements Provincial Imports , Inc ., has assembled past ( 2015 ) financial statements ( income statement and balance sheet*) and financial projections for use in preparing financial plans for the coming year ( 2016 ) . Information related to financial projections for the year 2016 is as follows :" ( 1 ) Projected sales are $6 , 003 , 000 . ( 2 ) Cost of goods sold in 2015 includes $1 . 010 , 000 in fixed costs . ( 3 ) Operating expense in 2015 includes $244 , 000 in fixed costs. ( 4 ) Interest expense will remain unchanged .* ( 5) The firm will pay cash dividends amounting to 35% of net profits after taxes ( 6 ) Cash and inventories will double ." ( 7 ) Marketable securities , notes payable , long-term debt , and common stock will remain unchanged . ( 8 ) Accounts receivable , accounts payable , and other current liabilities will change in direct response to the change in sales . 19 ) A new C computer system costing $.3.56. 000 will be purchased during the year .` Total depreciation expense for the year will be $ 105. 000 .( 8 ) Accounts receivable , accounts payable , and other current liabilities will change in direct response to the change in sales ." ( 9 ) A new computer system costing $356, 000 will be purchased during the year . Total depreciation expense for the year will be $105 , 000 . ( 10 ) The tax rate will remain at 40% . a . Prepare a pro forma income statement for the year ended December 31 , 2016 , using the fixed cost data given to improve the accuracy of the percent - of -sales method . b. Prepare a pro forma balance sheet as of December 31 , 2016 , using the information given and the judgmental approach . Include a reconciliation of the retained earnings account . C . Analyze these statements , and discuss the resulting external financing required .&quot