Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION Income Statement
Sales					$	43,500
Costs						34,100
Taxable income					$	9,400
Taxes (35%)						3,290
Net income					$	6,110
Dividends	$	3,000
Addition to retained earnings		3,110

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	$	2,550						Accounts payable	$	2,400
Accounts receivable		3,800						Notes payable		5,100
Inventory		9,000
Total	$	15,350						Total	$	7,500
								Long-term debt	$	24,000
								Owners equity
								Common stock and paid-in surplus	$	16,000
								Retained earnings		5,850
Fixed assets
Net plant and equipment	$	38,000						Total	$	21,850
Total assets	$	53,350						Total liabilities and owners equity	$	53,350