Please use the following projections for Top-A1 Inc.: Total sales of $146,000 Cost of goods sold equal to 77.2 percent of sales Total expenses equal to 13.8 percent of sales Tax rate of 35 percent Beginning equity of $53,500 Beginning inventory of $12,600 Age of ending inventory of 58 days Minimum cash balance of $10,100 Accounts receivable of 31 days Fixed assets of $57,800 Accounts payable of 35 days Calculate the projected purchases for Top-A1. . Purchases will be $ (Round to the nearest dollar.)