$12.$ Consider the following simplified financial statements for the Wesney Corporation $($assuming no income taxes$)$:

Balance Sheet

Income Statement

$ $26,500$

$ $34,000$

Assets

Debt

Sales

Equity

$ $7,000$

$19,500$

$ $26,500$

$27,330$

$ $26,500$

Costs

$ $6,670$

Total

Total

Net income

The company has predicted a sales increase of $15$ percent. It has predicted that every item on the balance sheet will increase by $15$ percent as well. Create the pro forma statements and reconcile them. What is the plug variable and what is it's value?

Plug variable is $=$