Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION
Income Statement
Sales		$ 46,500
Costs		36,100
Taxable income		$ 10,400
Taxes (23%)		2,392
Net income		$ 8,008
Dividends	$ 4,100
Addition to retained earnings	3,908

The balance sheet for the Heir Jordan Corporation follows. Based on this information and the income statement, supply the missing information using the percentage of sales approach. Assume that accounts payable vary with sales, whereas notes payable do not. (Leave no cells blank - be certain to enter "0" whenever the item is not a constant percentage of sales. Enter each answer as a percent rounded to 2 decimal places, e.g., 32.16.)

HEIR JORDAN CORPORATION
Balance Sheet
	Percentage of Sales		Percentage of Sales
Assets		Liabilities and Owners Equity
Current assets		Current liabilities
Cash	$ 2,600		Accounts payable	$ 2,400
Accounts receivable	3,700		Notes payable	5,200
Inventory	9,000
Total current assets	$ 15,300		Total current liabilities	$ 7,600
			Long-term debt	$ 24,000
Fixed assets		Owners equity
Net plant and equipment	$ 38,200		Common stock and paid-in surplus	$ 17,000
			Retained earnings	4,900
			Total owners' equity	$ 21,900
Total assets	$ 53,500		Total liabilities and owners equity	$ 53,500