ALCO Company has the following information: Sales $98,000 Costs $74,000 Net Income $24,000 Total Assets $43,000 Total Debt $13,000 Total Equity $30,000 ALCO has predicted a sales increase of 10% and that every item will increase by 10% as well. Create the pro forma statement and reconcile them. What is the plug variable and how much? Select one: a. Dividend is a plug variable, amount $23,400 O b. Dividend is a plug variable, amount $24,300 c. Debt is a plug variable, amount $25,100 O d. Dividend is a plug variable, amount $23,100