Sales for Sefora Berhad in 2021 were projected to increase by 20% over 2020 sales and to pay 30% of its earning in dividends. Sefora assumes that all assets, accounts payable and accruals and operating costs will increase in direct proportion to an increase in sales. Sefora is currently operating at full capacity. The following are the income statement and balance sheet for 2020 of Sefora. (a) Use the percentage of sales method to develop a pro-forma income statement and balance sheet for 2021. (Note: Use the pro-forma to determine the addition to retained earnings)