the following trial balance was drawn from the records of havel company as of october 1, year 2. cash $ 16,000 accounts receivable 60,000 inventory 40,000 store equipment 200,000 accumulated depreciation $ 76,800 accounts payable 72,000 line of credit loan 100,000 common stock 50,000 retained earnings 17,200 totals $ 316,000 $ 316,000 b. supply the missing information in the following pro forma income statement and balance sheet for the fourth quarter of year 2. the statements are prepared as of december 31, year 2.