Use the judgmental approach to prepare a pro forma balance sheet dated December? 31, 2013, for Leonard Industries.

Complete the assets part of the pro forma balance sheet for Leonard Industries for December? 31, 2013? below: ?(Round to the nearest? dollar.)

Pro Forma Balance Sheet
Leonard Industries
December 31, 2013
Assets
Current assets
Cash	$
Marketable securities
Accounts receivable
Inventories
Total current assets	$
Net fixed assets
Total assets	$

Pro forma balance sheet Basic Leonard Industries wishes to prepare a pro forma balance sheet for December 31, 2013. The firm expects 2013 sales to total $3,000,000. The following information has been gathered. (1) A minimum cash balance of $49,500 is desired. (2) Marketable securities are expected to remain unchanged (3) Accounts receivable represent 9.8% of sales (4) Inventories represent 11.9% of sales. (5) A new machine costing $89,600 will be acquired during 2013. Total depreciation for the year will be $32,500. (6) Accounts payable represent 14.3% of sales. (7) Accruals, other current liabilities, long-term debt, and common stock are expected to remain unchanged. (8) The firm's net profit margin is 3.7%, and it expects to pay out $70,500 in cash dividends during 2013. (9) The December 31, 2012, balance sheet follows