Prepare a pro forma balance sheet for Resque Berhad for the year 2014. All the relevant information is given below:

Brand Root

Balance Sheet as at 31 December 2013

Assets	(RM)	Liabilities & Equity	(RM)
Cash	100,000	Accounts Payable	220,000
Marketable securities	130,000	Accruals	100,000
Account Receivable	150,000	Notes payable	300,000
Inventories	320,000	Long-term debt	470,000
Fixed assets (net)	850,000	Common stock Retained earnings	310,000 150,000
Total assets	1,550,000	Total liabilities and equities	1,550,000

Additional information:

• Sales for 2013 were RM10 million and it was expected to increase to RM 15 million in 2014.

• The company is operating at full capacity.

• Income after taxes for 2013 was RM500,000 (EAT 2013)

• Cash dividend for shareholders in 2014 amounted to RM 225,000

[Tips: calculate the percentage increase in sales from 2013 to 2014 and use ratio to find EAT 2014]