Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales Cost $ 47,000 31,300 Taxable income Taxes (35%) $ 15,700 5,495 Net income $ 10,205 Dividends Addition to retained earnings $ 2,500 7,705 The balance sheet for the Heir Jordan Corporation follows. Assets Current assets Cash Accounts receivable HEIR JORDAN CORPORATION Balance Sheet Liabilities and Owners' Equity Current liabilities $ 2,950 Accounts payable $ 4,100 Notes payable 2,400 5,400 Inventory 6,400 Total $ 7,800 Total $ 13,450 Fixed assets Net plant and equipment Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 41,300 $ 28,000 $ 15,000 3,950 $ 18,950 Total Total assets $ 54,750 Total liabilities and owners' equity $ 54,750 Prepare a pro forma balance sheet, assuming a 15 percent increase in sales, no new external debt or equity financing, and a constant payout ratio. (Round your answers to 2 decimal places. (e.g., 32.16)) Assets Current assets Cash Accounts receivable HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities 3392.50 Accounts payable 4715 Notes payable $ Inventory 7360 Total . Total $ 15467.50 Fixed assets Net plant and equipment Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 47495 Total Total assets $ 62962.50 Total liabilities and owners' equity Calculate the EFN. (Negative amount should be indicated by a minus sign. Round your answer to 2 decimal places. (e.g., 32.16)) EFN