Year	2014 Actual	2015 First Pass	2015 Final Pass
Net sales	$20,613
Growth rate in net sales		25.0%
Cost of goods sold / net sales		82.0%
Gen., sell., and admin. expenses/net sales		12.0%
Long-term debt	$2,760	$2,460
Current portion long-term debt	$300	$300
Interest rate		10.0%
Tax rate		25.0%
Dividend / earnings after tax		60.0%
Current assets / net sales		38.0%
Net fixed assets		$1,420
Current liabilities except current portion long-term debt /net sales		14.0%
Owners' equity	$2,730
INCOME STATEMENT
Year		2015 First Pass	2015 Final Pass
Net sales		$25,766
Cost of goods sold		21,128
Gross profit		$4,638
Gen., sell., and admin. exp.		2,535
Interest expense		Q1	Q3
Earnings before tax		1,827
Tax		457
Earnings after tax		$1,370
Dividends paid		$822
Additions to retained earnings		$548
BALANCE SHEET
Current assets		$9,791
Net fixed assets		1,420
Total assets		$11,211
Current liabilities except current portion long-term debt & external financing		$3,607
External Financing		0	Q4
Current portion long-term debt		300
Long-term debt		2,460
Owner's equity		3,278
Total liabilities and owners' equity		$9,645
EXTERNAL FUNDING REQUIRED		Q2

1) The number for Q1 is

2) The number for Q2 is

3) The number for Q3 is

4) The number for Q4 is