Complete the following pro forma comparative balance sheet and reconciliations of cash and equity for the Unique Gifts Shop using the percentage of sales method and the following list of assumptions:

List of Assumptions Relevant to Unique Gifts Shop's 2021 Balance Sheet - A $10,000 purchase of computers and software with a salvage value of $0 will occur in 2021 . No other fixed assets are expected to be purchased in 2021. No fixed assets are expected to be sold or abandoned in 2021 . - Depreciation expense for 2021 is expected to be $9,400. - The owners expect to take $100,000 in distributions in 2021