The most recent financial statements for Scott, Inc., appear below. Sales for 2020 are projected to grow by 30 percent. Interest expense will remain constant; the tax rate and the dividend payout rate also will remain constant. Costs, other expenses, current assets and accounts payable increase spontaneously with sales.

SCOTT, INC. 2019 Income Statement
Sales					$758,000
Costs					593,000
Other expenses					29,000
Earnings before interest and taxes					$136,000
Interest expense					25,000
Taxable income					$111,000
Taxes (25%)					27,750
Net income					$83,250
Dividends		$24,975
Addition to retained earnings		58,275

SCOTT, INC. Balance Sheet as of December 31, 2019
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,740		Accounts payable	$	55,900
Accounts receivable		44,680		Notes payable		15,100
Inventory		102,960		Total	$	71,000
Total	$	169,380		Long-term debt	$	141,000
Fixed assets				Owners equity
Net plant and equipment	$	434,000		Common stock and paid-in surplus	$	120,000
				Retained earnings		271,380
				Total	$	391,380
Total assets	$	603,380		Total liabilities and owners equity	$	603,380

In 2019, the firm operated at 75 percent of capacity. Construct the pro forma income statement and balance sheet for the company. Assume that the company cannot sell fixed assets. This implies that asset utilization may remain less than 100 percent next year as well. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)

What is the EFN? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g. 32. A negative answer should be indicated by a minus sign.)