information, respond to parts a. and b. (2) Marketable securities and other current liabilities are expected to remain unchanged. (3) A minimum cash balance of $478,000 is desired. depreciation will be taken. (5) Accruals are expected to rise to $505,000 by the end of 2021 . (6) No sale or retirement of long-term debt is expected. (7) No sale or repurchase of common stock is expected. (8) The dividend payout of 50% of net profits is expected to continue. (9) Sales are expected to be $11.4 million in 2020 and $11.4 million in 2021. (10) The December 31,2019 , balance sheet is here a. Prepare a pro forma balance sheet dated December 31,2021. b. Discuss the financing changes suggested by the statement prepared in part (a). information, respond to parts a. and b. (2) Marketable securities and other current liabilities are expected to remain unchanged. (3) A minimum cash balance of $478,000 is desired. depreciation will be taken. (5) Accruals are expected to rise to $505,000 by the end of 2021 . (6) No sale or retirement of long-term debt is expected. (7) No sale or repurchase of common stock is expected. (8) The dividend payout of 50% of net profits is expected to continue. (9) Sales are expected to be $11.4 million in 2020 and $11.4 million in 2021. (10) The December 31,2019 , balance sheet is here a. Prepare a pro forma balance sheet dated December 31,2021. b. Discuss the financing changes suggested by the statement prepared in part (a)