Sales $ $38,800$ Assets $ $25,400$ Debt $ $6,400$

Costs $33,120$ Equity $19,000$

Net income $ $5,680$ Total $ $25,400$ Total $ $25,400$

The company has predicted a sales increase of $12$ percent. It has predicted that every item on the balance sheet will increase by $12$ percent as well. Create the pro forma statements and reconcile them.

Note: Input all answers as positive values. Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.$

What is the plug variable?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$