Problem 4-1 Pro Forma Statements [LO1 Consider the following simplified financial statements for the Yoo Corporation (assuming no income taxes): Income Statement Sales Costs Balance Sheet $46,500 Assets $20,500 Dbt 6,500 Equity 14,000 38,780 Net income $ 7,720 Total $20,500 Total $20,500 The company has predicted a sales increase of 14 percent. It has predicted that every item on the balance sheet will increase by 14 percent as well. Create the pro forma statements and reconcile them. (Input all amounts as positive values. Do not round intermediate calculations) Pro forma income statement Pro forma balance sheet Assets Debt Equity Total Sales Costs Net income Total What is the plug variable? The plug variable is (Click to select) in the amount of $