and here is part B

Fanning Corporation, which has three divisions, is preparing its sales budget. Each division expects a different growth rate because economic conditions vary in different regions of the country. The growth expectations per quarter are 4 percent for Cummings Division, 2 percent for Springfield Division, and 6 percent for Douglas Division. Required a. Complete the sales budget by filling in the missing amounts. b. Determine the amount of sales revenue that the company will report on its quarterly pro forma income statements. Complete this question by entering your answers in the tabs below. Complete the sales budget by filling in the missing amounts. (Round your final answers to the nearest whole \begin{tabular}{|l|l|l|l|l|} \hline & First Quarter & SecondQuarter & Third Quarter & FourthQuarter \\ \hline Sales revenue & & & & \\ \hline \end{tabular}