Benson Company, which expects to start operations on January 1, 2018, will sell digital cameras in shopping malls. Benson has budgeted sales as indicated in the following table. The company expects a 11 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

Complete the sales budget by filling in the missing amounts.

Determine the amount of sales revenue Benson will report on its first quarter pro forma income statement.