Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION Income Statement
Sales					$	45,300
Costs						35,100
Taxable income					$	10,200
Taxes (30%)						3,060
Net income					$	7,140
Dividends	$	1,900
Addition to retained earnings		5,240

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	$	2,000						Accounts payable	$	2,400
Accounts receivable		4,600						Notes payable		4,400
Inventory		6,400
Total	$	13,000						Total	$	6,800
								Long-term debt	$	25,000
								Owners equity
								Common stock and paid-in surplus	$	14,000
								Retained earnings		3,000
Fixed assets
Net plant and equipment	$	35,800						Total	$	17,000
Total assets	$	48,800						Total liabilities and owners equity	$	48,800