Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $ 43,500 Costs 34,100 Taxable income $ 9,400 Taxes (35%) 3,290 Net income $ 6,110 Dividends $ 3,000 Addition to retained earnings 3,110 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ 2,550 Accounts payable $ 2,400 Accounts receivable 3,800 Notes payable 5,100 Inventory 9,000 Total $ 7,500 Total $ 15,350 Long-term debt $ 24,000 Owners equity Fixed assets Common stock and paid-in surplus $ 16,000 Net plant and equipment $ 38,000 Retained earnings 5,850 Total $ 21,850 Total assets $ 53,350 Total liabilities and owners equity $ 53,350 Prepare a pro forma balance sheet, assuming a 10 percent increase in sales, no new external debt or equity financing, and a constant payout ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) HEIR JORDAN CORPORATION Pro Forma Balance Sheet Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ Accounts payable $ Accounts receivable Notes payable Inventory Total $ Total $ Long-term debt $ Owners equity Fixed assets Common stock and paid-in surplus Net plant and equipment $ Retained earnings Total $ Total assets $ Total liabilities and owners equity $ Calculate the EFN. (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) EFN $