6) From the list of financial elements below, identify (a) the ones that are Start-Up Costs, (b) the ones that go in the Pro-Forma Statement, or (c) ones that are neither, i.e. ratios/analyses that are in the Balance Sheet. Put each of those elements in the correct list, and in their accurate order (i.e. revenues first, then costs, etc.) Start-Up Costs Pro-Forma Statement ELEMENTS Total Sales Revenue Cost of Goods Sold Sales Margins Computer Purchase Utilities & Telephone Salaries EBIDTA Inventory Turnover Accounts Receivable Advertising and Promotion Website Development Credit Card Processing Fees Total Start-up Costs Trade credit Depreciation Net profit margin Product Development Costs