The Optical Scam Company has forecast a sales growth of 25 percent for next year. The current financial statements are shown here:

Income Statement
Sales			$	32,300,000
Costs				26,971,600
Taxable income			$	5,328,400
Taxes				1,864,940
Net income			$	3,463,460
Dividends	$	1,385,384
Addition to retained earnings		2,078,076

Balance Sheet
Assets				Liabilities and Owners' Equity
Current assets	$	7,390,000		Accounts payable	$	6,460,000
				Long-term debt		2,584,000
Fixed assets		17,804,000
				Common stock	$	4,306,000
				Accumulated retained earnings		11,844,000
				Total equity	$	16,150,000
Total assets	$	25,194,000		Total liabilities and equity	$	25,194,000

a.	Using the equation from the chapter, calculate the external financing needed for next year. (Do not round intermediate calculations and round your answer to the nearest whole dollar amount, e.g., 32. External financing needed: ____

b-1.	Construct the firms pro forma balance sheet for next year. (Do not round intermediate calculations and round your answers to the nearest whole dollar amount, e.g., 32.)

Balance Sheet
Assets		Liabilities and equity
Current assets	$9,237,500	Accounts payable	$8,075,000
Fixed assets	22,255,000	Long-term debt	2,584,000
		Common stock	$4,306,000
		Accumulated retained earnings	????
		Total equity	????
Total assets	$31,492,500	Total liabilities and equity	???

b-2.	Calculate external financing needed. (Do not round intermediate calculations and round your answer to the nearest whole dollar amount, e.g., 32.) External financing needed: 2,085,905 - this is correct

c.	Calculate the sustainable growth rate for the company based on the current financial statements. (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Growth rate = 14.77% this is correct

***I just need help with a and b-2. I cannot figure out external financing needed for a and accumulated RE, Total equity and Total liabilities and equity for the balance sheet for b-2.

Thanks!!!