Please use the following projections for Top-A1 Inc. Total sales of $147,000 Cost of goods sold equal to 76.9 percent of sales Total expenses equal to 14.8 percent of sales Tax rate of 35 percent Beginning equity of $45,400 Beginning inventory of $12.500 Age of ending inventory of 58 days Minimum cash balance of $11,000 * Accounts receivable of 32 days Fixed assets of $61,100 Accounts payable of 35 days Assume Top-A1 has a dividend payout of 35 percent and that the projected net earnings are $7.931. Create a pro-forma balance sheet. Calculate the long-term debt as the balancing amount Com Complete the pro-forma balance sheet below: (Round to the nearest dollar) Top-A1 Inc. Pro-Forma Balance Sheet Assets Cash 11,000 Accounts receivable $ 12.888 Inventory $ 17,963 Fixed assets S 61,100 Total assets 102,951 Liabilities: Accounts payable 11,364 Long-term debt 41,032 Total liabilities 52,396 Equity 50,555 Total liabilities and equity 102,951 $ S $ $