Need to complete a Pro- Forma balance sheet for this problem. The income statement I completed is correct but need help with the second section.

Please use the following projections for Top-A1 Inc.: - Total sales of $151,000 - Cost of goods sold equal to 75.9 percent of sales - Total expenses equal to 13.7 percent of sales - Tax rate of 35 percent - Beginning equity of $54,400 - Beginning inventory of $11,700 - Age of ending inventory of 61 days - Minimum cash balance of $10,000 - Accounts receivable of 30 days - Fixed assets of $60,700 - Accounts payable of 37 days Assume Top-A1 has a dividend payout of 37 percent. the age of payables were to change to 46 days? Complete the pro-forma income statement for Top-A1 below: (Round to the nearest dollar.) Top-A1 Inc. Pro-Forma Balance Sheet Assets: \begin{tabular}{ll|} Cash & \\ Accounts receivable & \\ Inventory & \end{tabular} Liabilities: Accounts payable Long-term debt Total liabilities Total liabilities and equity