The most recent financial statements for Hopington Tours Inc. follow. Sales for 2016 are projected to grow by 25 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, and accounts payable increase spontaneously with sales. The firm is operating at full capacity and no new debt or equity is issued.

HOPINGTON TOURS INC. 2015 Statement of Comprehensive Income
Sales				$	757,000
Costs					592,000
Other expenses					13,000
Earnings before interest and taxes				$	152,000
Interest paid					15,000
Taxable income				$	137,000
Taxes (35%)					47,950
Net income				$	89,050
Dividends	$	21,920
Addition to retained earnings		67,130

HOPINGTON TOURS INC. Statement of Financial Position as of December 31, 2015
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	26,700		Accounts payable	$	69,400
Accounts receivable		42,100		Notes payable		18,400
Inventory		88,300		Total	$	87,800
Total	$	157,100		Long-term debt	$	140,000
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	126,000
Net plant and equipment	$	360,400		Retained earnings		163,700
				Total	$	289,700
Total assets	$	517,500		Total liabilities and owners equity	$	517,500

Complete the pro forma statement of comprehensive income