Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales Costs $47,200 35,200 Taxable income Taxes (23%) $ 12,000 2,760 Net income 9,240 Dividends Addition to retained $2,502 6,738 earnings The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable 4,400 Notes payable S 3100 Accounts payable 2,400 4.200 6,600 $25,000 Inventory 6,400 Total Total $ 13,900 Long-term debt Owners' equity Common stock and paid-in surplus Fixed assets $ 12,000 Net plant and equipment $35,400 Retained earnings 5,700 17,700 Total liabilities and owners $49,300 Total Total assets equity ULO Total liabilities and owners'$49.300 Total assets Prepare a pro forma balance sheet. All assets, costs, and accounts payable are proportionate to sales, and assuming an increase in sales of 12 percent, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate celculations and round your answers to 2 decimal places, e.g., 32.16.) HEIR JORDAN CORPORATIONN Pro Forma Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory Accounts payable Notes payable Total Long-term debt Owners equity Total Fixed assets Common stock and paid-in surplus Retained earnings Net plant and equipment Total Total assets otal liabilities and owners' equity Calculate the EFN. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g 3216.)