Can you please tell me how the calculations are computed? I'm a little confused about the bank loan stuff and the payment of dividends. Also, can you help me with the memo?

You have been engaged as a consultant to design a master budget model and then to assist Helping Hand Corp. in making some management decisions based on that master budget. Helping Hand is a small, rapidly growing wholesaler of consumer electronic products. The company's main product lines are small kitchen appliances and power tools. The marketing manager has recently completed a sales forecast. She believes the company's sales will increase by 1 percent each month over the previous month's sales from December 2015 through March 2016. Then sales are expected to remain constant for several months. Helping Hand's projected balance sheet as of December 31, 2015 is as follows: Cash 60,000 Accounts receivable 172,530 Marketable securities 10,000 Inventory 39,784 Buildings and equipment (net of accumulated depreciation) 600,000 Total assets 882,314 Accounts payable 111,940 4,040 Sales commissions payable 8,000 Bond interest payable Property taxes payable Bonds payable (4%; due in 2020) 600,000 100,000 Common stock 58,334 Retained earnings 882,314 Total liabilities and stockholders' equity