Walton Company, which expects to start operations on January $1,$ year $2,$ will sell digital cameras in shopping malls. Walton has budgeted sales as indicated in the following table. The company expects a $11$ percent increase in sales per month for February anc 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 Walton will report on its first quarter pro forma income state