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Please use the following projections for Top-A1 Inc.: Total sales of $154,000 Cost of goods sold equal to 77.6 percent of sales Total expenses equal to 14.6 percent of sales Tax rate of 35 percent Beginning equity of $45,800 Beginning inventory of $12,100 Age of ending inventory of 59 days Minimum cash balance of $9,900 Accounts receivable of 31 days Fixed assets of $57,400 Accounts payable of 33 days Calculate the projected purchases for Top-A1. Purchases will be $ (Round to the nearest dollar.)