How do I figure out equity in this equation?

Please use the following projections for Top-A1 Inc.: Total sales of $147,000 Cost of goods sold equal to 75.2 percent of sales Total expenses equal to 14.9 percent of sales Tax rate of 35 percent Beginning equity of $54,500 Beginning inventory of $12,800 Age of ending inventory of 60 days Minimum cash balance of $10,900 Accounts receivable of 32 days Fixed assets of $62,300 Accounts payable of 35 days Assume Top-A1 has a dividend payout of 39 percent and that the projected net earnings are $9.459. Create a pro-forma balance sheet. Calculate the long-term debt as the balancing amount. Complete the pro-forma balance sheet below: (Round to the nearest dollar.) Top-A1 Inc. Pro-Forma Balance Sheet Assets: A Cash A Accounts receivable A Inventory 10,900 12,888 18,172 62,300 104,259 A A Fixed assets Total assets Liabilities: Accounts payable A 11,115 A Long-term debt Total liabilities A A Equity Total liabilities and equity A $ 104,259