Solomon Company, which expects to start operations on January 1, 2018, will sell digital cameras in shopping malls. Solomon has budgeted sales as indicated in the following table. The company expects a 13 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

1. Complete the sales budget by filling in the missing amounts.
2. Determine the amount of sales revenue Solomon will report on its first quarter pro forma income statement.

Sales January February March

Cash Sales $42,000 $47,460 $53,629.80

Sales On Account 117,000

Total Budgeted Sales $159,000

How do I figure out the ratio to determine the sales on account for February and March?