I. Pro Forma Quarterly Income Statements These statements pose the least difficulties. For the Q3 Statement, start with the estimated sales for Jul- Sep; for the Q4 Statement, start with the estimated sales for Oct-Dec. For each statement, determine COGS using the information given, Selling and Administrative Expense using the information given, and amortization using the information given. Show Interest Expense in the Q4 Statement. Calculate taxes for each quarter using the information given. After determining Net Income for each quarter, allocate that income to Dividends and to Addition to Retained Earnings, using the information provided (it appears that dividends are declared quarterly)