Rancho Cucamonga Inc. reported its 2017 financial statements and created a template for its 2018 financial statements forecast as follows:

Income Statements:	2018	2017
Revenues		$100
Operating expenses		90
Net income		$10
Balance Sheets:	12/31/18	12/31/17
Cash		$7
Accounts receivable		10
Other assets		43
Total assets		$60
Accounts payable		$6
Common stock		50
Retained earnings		4
Total liabilities and s/equity		$60

You forecast the following items for Rancho in 2018:

Revenues and accounts receivable will increase 10% from their 2017 amounts.

Operating expenses be $95 in 2018.

The firm expects a 20% return on assets in 2018.

Other assets will total $55 in 2018

Rancho will pay a $2 cash dividend in 2018.