The Mendoza Siblings Company 2023 sales is expected to be $12 million. The following financial statement items vary directly with sales by the percentages given: Cash: Accounts receivable: Inventories: Net fixed assets: Accounts payable: Accruals: Profit margin on sales: 4% 15% 20% 35% 18% 15% 6% The dividend payout ratio is 40 percent; the 20X1 retained earnings was $4 million; and notes payable, common stock, and retained earnings are equal to the amounts shown on the balance sheet below: Complete the following pro forma balance sheet: Pro Forma Balance Sheet (in Thousands of Dollars) Cash $ (a) Accounts payable $ (h) Accounts receivable (b) Inventories Notes payable Accruals 1,200 (i) Total current assets $ (d) Total current liabilities $ () Net fixed assets (e) Debentures (k) Common stock 1,000 Retained earnings 1,680 Total assets $(f) Total liabilities and equity $ (g)