At year-end 2010, Bertin Inc.s total assets were 1.2 million and its accounts payable were 375,000. Sales, which in 2010 were 2.5 million, are expected to increase by 25% in 2011. Total assets and accounts payable are proportional to sales, and that relationship will be maintained. Bertin typically uses no current liabilities other than accounts payable. Common stock amounted to 425,000 in 2010, and retained earnings were 295,000. Bertin has arranged to sell 75,000 of new common stock in 2011 to meet some of its financing needs. The remainder of its financing needs will be met by issuing new long-term debt at the end of 2011. (Because the debt is added at the end of the year, there will be no additional interest expense due to the new debt.) Its profit margin on sales is 6%, and...