Can I get help of how to reach the percentage please . Instead of just providing the answer of say 7%

Bluth, Inc. Balance Sheet, Dec. 31, 2015 Assets Liabilities +Equity $10,000 Accounts Payable 25,000 Notes Payable 20,000 Accrued Expenses Cash Acct. Rec. Inventory Prepaid Exp. Total Current Assets Fixed Assets Accum. Dep. Total Assets 2,000 57,000 32,000 4,000 85,000 $10,500 10,000 11,000 15,000 38,500 85,000 Long-Term Debt Common Equity Total Liabilities and Equity Bluth's net sales for 2015 were $150 million. Sales growth is expected to be 25 percent in 2016, and all current asset and current liability accounts will have the same percentage of sales as in 2015. Net fixed assets will remain the same dollar amount. There is a 100 percent dividend payout ratio. Prepare a pro forma balance sheet for 2016