Need help with 9-26 #6. Answers to #1-5 attached. Can't get the balance sheet to balance.

PROBLEM 9-26 Completing a Master Budget The following data relate to the operations of Picanuy Corporation, a wholesale distributor of consumer goods: a. The gross margin is 30% of sales. (In other words, cost of goods sold is 70% of sales.) b. Actual and budgeted sales data are as follows: c. Sales are 40% for cash and 60% on credit. Credit sales are collected in the month sale. The accounts receivable at December 31 are the result of December credit sales