Robinson Manufacturing estimates its sales in 2019 will be $3 million. Interest expense is expected to remain unchanged at $70,000, and the firm plans to pay cash dividends of $140,000 during 2019 . Use the percent-of-sales method to prepare a pro forma income statement shown above. Robinson Manufacturing estimates its sales in 2019 will be $3 million. Interest expense is expected to remain unchanged at $70,000, and the firm plans to pay cash dividends of $140,000 during 2019 . Use the percent-of-sales method to prepare a pro forma income statement shown above