Adams Company, which expects to start operations on January 1, 2018, will sell digital cameras in shopping malls. Adams has budgeted sales as indicated in the following table. The company expects a 13 percent increase in sales per month for February and March. The ratio of cash sales to sales on account will remain stable from January through March. Required A Required B Complete the sales budget by filling in the missing amounts. (Round intermediate calculations and final answers to 2 places.) February March Sales Cash sales Sales on account Total budgeted sales January $ 49,000 116,000 $ 165,000 Required A Required B Determine the amount of sales revenue Adams will report on its first quarter pro forma income statement. (Round intermediate calculations and final answer to 2 decimal places.) Sales revenue