A is acquiring B in a leveraged buyout transaction. The buyer is purchasing all the common equity of the target, and the following sources & uses of funds table is associated with the transaction:

Sources of Funds	Amount ($)	Uses of Funds	Amount ($)
Revolver	0	Equity Purchase	35,000
Bank Debt	20,000	Repay Existing Debt	5,000
Cash on Hand	1,500	M&A Fees and Expenses	150
Sponsor's Equity	18,850	Financing Fees	200
Total Source of Funds	40,350	Total Use of Funds	40,350

Complete the pro forma balance sheet, filling out all the positive and negative adjustments necessary to obtain the post-closing balance sheet after the LBO. [Assume that there are no write-ups of tangible and intangible assets.]

	Pre-Closing	Adjustments (+)	Adjustments (-)
Cash and Cash Eq.	2,500	x	[ Select ] ["350", "0", "1,500", "1,000", "Insufficient information to answer"]
Goodwill	0	["Insufficient information to answer.", "8,450", "21,500", "25,000", "16,350"]	x
Total Common equity	10,000	[ Select ] ["18,450", "Insufficient information to answer", "35,000", "18,850", "18,650"]	[ Select ] ["10,200", "Insufficient information to answer", "18,650", "10,150", "18,500"]