Please use the following projections for Top-A1 Inc Total sales of $150,000 Cost of goods sold equal to 74.9 percent of sales Total expenses equal to 13.5 percent of sales Tax rate of 35 percent Beginning equity of $52,700 Beginning inventory of $11,700 Age of ending inventory of 58 days Minimum cash balance of $10,700 Accounts receivable of 30 days Fixed assets of $62,500 Accounts payable of 33 days Assume Top-A1 has a dividend payout of 45 percent and that the projected net earnings are $11,310. Create a pro-forma balance sheet. Calculate the long-term debt as the balancing amount