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Need help with the pro forma income and balance sheets

Cash Collections	October	November	December	4th Quarter
September	20,000	-	-
October	35,640	23,760
November	-	42,768	28,512
December	-	-	53,460
Totals	55,640	66,528	81,972	204,140
Inventory Purchases	October	November	December	4th Quarter
Beginning inventory	36,000	43,200	54,000	133,200
Purchases	52,200	64,800	42,300	159,300
Goods available	88,200	108,000	96,300	292,500
Ending inventory	43,200	54,000	28,800	126,000
COGS	45,000	54,000	67,500	166,500
Cash Disbursements for Purchases and Operating Expenses	October	November	December	4th Quarter
Last month's Inventory Purchases	21,750	26,100	32,400	80,250
This month's Inventory Purchasees	26,100	32,400	21,150	79,650
Administration	2,500	2,500	2,500	7,500
General	3,600	4,320	5,400	13,320
Commission	7,200	8,640	10,800	26,640
Equipment	1,500			1,500
	62,650	73,960	72,250	208,860
Overall Cash Budget	October	November	December	4th Quarter
Beginning balance	8,000	4,990	4,558	8,000
Cash collections	55,640	66,528	81,972	204,140
Cash inflows	63,640	71,518	86,530	212,140
Cash payments	62,650	73,960	72,250	208,860
Net cash	990	(2,442)	14,280	3,280
Borrowing	4,000	7,000		11,000
Repayment-principal	-		(9,270)	(9,270)
Repayment-interest	-		(990)	(990)
Ending balance	4,990	4,558	4,020	4,020
Pro Forma Income Statement	October	November	December	4th Quarter
Revenues	60,000	72,000	90,000	222,000
COGS	45,000	54,000	67,500
Gross margin	15,000	18,000	22,500
General & Commission (Combined)	10,800	12,960	16,200
Adminstration	2,500	2,500	2,500
Depreciation	900	900	900
Sales discounts	360
Bad debt expense	240
Interest expense	40
Net Income	160			2,860
Pro Forma Balance Sheet
Cash		$X,XXX
A/R (gross)	$XX,XXX
Less: AFDA*	XXX	XX,XXX
Inventory		XX,XXX
Net current assets		XX,XXX
Fixed assets	XXX,XXX
Less: depreciation	X,XXX	XXX,XXX
Total assets		187,260
Accounts payable		XX,XXX
Notes payable (line of credit)		X,XXX
Current liabilities		XX,XXX
Stockholders' Equity:
Common stock		XXX,XXX
Retained earnings		XX,XXX
Total S/Equity		XXX,XXX
Total Liab. and S/E		$XXX,XXX
* Allowance for doubtful accounts

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