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0 R T U Kaher Manufacturing Current Sales: 15010 Pro Forma Balance Sheet (ASPE) Sales Docrease 282: 256 Before Ascrease RUF After Assets Current Assets Cash (Table 1-15) $ 5010 5 10OG 7,000 Accounts Receivable (Table 1-10] 20.800 5 4000 24,000 Inventory (Table 1-7) 7.900 3 1590 9.480 Total Corrent Assets $ 6.580 $ 40,480 10 Plant and Equipment 54.500 5 10.920 65.520 Total Assets $8 500 S 17.500 106,000 13 Liabilities and Shareholder's Equite Accounts Payable [Table 1-13) 7.$25 $ 1495 8.910 15 Notes Payable 3,236 S 16 Long-term debt (Previous Balance Sheet) 18 500 $ 3,700 $ 22.200 17 Total Liabilities 29 220 $ 5.185 Common Stock [Previous Balance Sheet) 13 500 $ 13,500 19 Retained Earnings 45,780 20 Total Liabilities and Shareholder's Equity 89.500 $ 106,000 21 22 23 Assume, there is increase of 20%% of sales 24 25 26 27 28 23 30 31 32 33 34 35 36 37 + 4 ... Pro Forma Balance Sheet B(vili) Supporting Schedule B(ix) New Balance Sheet C