Vernon Company, which expects to start operations on January $1,$ year $2,$ will sell digital cameras in shopping malls. Vernon has budgeted sales as indicated in the following table. The company expects a $13$ percent increase in sales per month for February and March. The ratio of cash sales to sales on account will remain stable from January through March.

Required

a$.$ Complete the sales budget by filling in the missing amounts.

b$.$ Determine the amount of sales revenue Vernon will report on its first quarter pro forma income statement.

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