The following data represents the ratio for the BMA Industry for 2019:

Sales to Stockholder's Equity 4 times

Current liabilities to stockholder's equity 50%

Total liabilities to stockholder's equity 80%

Current ratio 2.2

Net sales to inventory 8 times

Beginning inventory 45,000

Ending inventory 55,000

Average collection period 40 days

Fixed assets to stockholder's equity 70%

All sales are credit.

Sales are equal to the costs of goods sold

From the preceding data, complete the following pro-forma statement of financial position below:

Cash Current liabilities

Accounts receivable Long-term debt

Inventory Total Liabilities

Total Current Assets Stockholder's Equity

Total Assets Total Liabilities & Stockholder's Equity