assets and accounts payable increase spontaneously with sales. FLEURY, INC. 2011 Income Statement $743,000 Sales Costs 578,000 15,200 Other expenses 149,800 Earnings before interest and taxes Interest paid 11,200 Taxable income 138,600 Taxes (35%) 48,510 Net income 90,090 $27,027 Dividends 63,063 Addition to retained earnings FLEURY INC. Balance Sheet as of December 31, 2011 Liabilities and Owners' Equity Assets Current assets Current liabilities 54,400 Cash 20,240 Accounts payable Accounts receivable 32,560 Notes payable 13,600 68,000 Inventory 69,520 Total Total 122,320 Long-term debt $126,000 Owners' equity Common stock and paid-in surplus 112,000 Fixed assets 146,720 Net plant and equipment $330,400 Retained earnings Total $258,720 Total assets $452,720 Total liabilities and owners' equity $452,720 Complete the pro forma income statements below. (Input all amounts as positive values