Hi need help getting accounts payable and stockholder equity.

Reference Data table Budgeted balances at January 31, 2021 are as follows: Cash ? Revenue Budget For January 2021 Units Selling price Total revenues 3,700 $ 960 $ 3,552,000 Accounts receivable ? Snowboards ? $ 858,000 Inventory Property, plant, and equipment (net) Accounts payable Long-term liabilities Stockholders' equity ? Direct Materials Purchases Budget For January 2021 Materials Wood Fiberglass 186,000 ? Total Physical Units Budget To be used in production 60,000 b.f. 18,000 1,580 bf Selected budgeted information for December 2020 follows: Cash balance, December 31, 2020 $ Budgeted sales Budgeted materials purchases 1,720,000 760,000 61,580 b.f. 52,000 yards 2,080 yards 54,080 yards 1,080 yards 53,000 yards Add target ending inventory Total requirement Deduct beginning inventory Purchases to be made Cost Budget 2,080 b.f. 59,500 b.f credit $ 2,261,000 Purchases $ 689,000 $ 2,950,000 Customer invoices are payable within 30 days. From past experience, Skis's accountant projects 35% of invoices will be collected in the month invoiced, and 65% will be collected in the following month. Accounts payable relates only to the purchase of direct materials. Direct materials are purchase 30% of direct materials purchases paid during the month of the purchase, and 70% paid in the month following purchase. Fixed manufacturing overhead costs include $42,000 of depreciation costs and fixed operating (nonmanufacturing) overhead costs include $5,000 of depreciation costs. Direct manufacturing labor and the remaining manufacturing and operating (nonmanufacturing) overhead costs are paid monthly All property, plant, and equipment acquired during January 2021 were purchased on credit and did not entail any outflow of cash. There were no borrowings or repayments with respect to long-term liabilities in January 2021. On December 15, 2020, Skis's board of directors voted to pay a $190,000 dividend to stockholders on January 31, 2021. Direct Manufacturing Labor Costs Budget For January 2021 Output Units Total Hourly Produced Hours Wage Rate 4,000 3 12.000 $ 33 DMLH per Unit Total Snowboards $ 396,000 Total labor hours Variable manufacturing overhead rate Variable manufacturing overhead costs Requirement 4. Prepare a budgeted balance sheet for January 31, 2021 by calculating the January 31, 2021 balances in (a) cash (b) accounts receivable (c) inventory (d) accounts payable and (e) plugging in the balance for stockholders' equity. Skis, Inc. Budgeted Balance Sheet January 31, 2021 Assets: Cash 94340 Accounts receivable 2308800 Inventory Property, plant and equipment 812680 858000 4073820 Total Liabilities and Stockholders' Equity: Accounts payable Long term liabilities Stockholders' equity 186000 Total