Garlington Technologies Inc.'s 2012 financial statements are shown below: Here are some of the facts: Suppose that in 2013 sales increase by 20% over 2012 sales. The 2013 dividends will increase to $150,000. The company is expected to reduce its efficiency due to its growth such that the operating cost is expected to be 95% of sales. The firm operated at 90% capacity in 2012. The company plans to utilize 100% capacity in the coming year to support its sales growth. Use an interest rate of 15% for all bank notes and long-term debt, and assume that any new debt will be added at the end of the year (so forecast the interest expense based on the debt balance at the beginning of the year). Cash does not earn any interest income. All its current assets and spontaneous liabilities are expected to increase in proportion to sales. Come up with the pro-forma income statement and the balance sheet for 2013 with the assumption that 100% of the AFX will be financed by notes payable