Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION Income Statement
Sales					$	46,200
Costs						34,200
Taxable income					$	12,000
Taxes (30%)						3,600
Net income					$	8,400
Dividends	$	2,800
Addition to retained earnings		5,600

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 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	$	2,450						Accounts payable	$	4,000
Accounts receivable		4,000						Notes payable		8,400
Inventory		9,000
Total	$	15,450						Total	$	12,400
								Long-term debt	$	21,000
								Owners equity
								Common stock and paid-in surplus	$	14,000
								Retained earnings		5,650
Fixed assets
Net plant and equipment	$	37,600						Total	$	19,650
Total assets	$	53,050						Total liabilities and owners equity	$	53,050