please do requirement 4 and 5

6 Hillyard Company, an office supplies specialty store, prepares its master budget on a quarterly basis. The following data have been assembled to assist in preparing the master budget for the first quarter: 16.7 points a. As of December 31 (the end of the prior quarter), the company's general ledger showed the following account balances: 03:05:01 Cash Accounts receivable Inventory Buildings and equipment (net) Accounts payable Common stock Retained earnings $ 64,000 219, 200 61,350 374,000 Skipped $ 92,325 500,000 126, 225 $ 718,550 $ 718,550 Print References b. Actual sales for December and budgeted sales for the next four months are as follows: December (actual) January February March April $274,000 $409,000 $606,000 $321,000 $217,000