Rooney Company, which expects to start operations on January $1,$ year $2,$ will sell digital cameras in shopping malls. Rooney has budgeted sales as indicated in the following table. The company expects a $12$ percent increase in sales per month for February and March. The ratio of cash sales to sales on account will remain stable from January through March.

Required

a$.$ Complete the sales budget by filling in the missing amounts.

b$.$ Determine the amount of sales revenue Rooney will report on its first quarter pro forma income statement.

Complete this question by entering your answers in the tabs below.

Required A

Required B

Complete the sales budget by filling in the missing amounts.

Note: Do not round intermediate calculations. Round final answers to two decimal places.

$\backslash$table$[[$Sales$,$January,February,March$],[$Cash sales,$$,38,000,,],[$Sales on account,,$105,000,,],[$Total budgeted sales,$$,143,000,,]]$