Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement $49.000 40,300 Sales Cost Taxable income Taxes (22%) $ 8.700 1,914 Net income $ 6.786 $2,400 Dividends Addition to retained earnings 4,386 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 2.950 Accounts payable $ 2.400 Accounts receivable 4.100 Notes payable 5.400 Inventory 6.400 Total $ 7,800 HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 2,950 Accounts payable $ 2.400 Accounts receivable 4,100 Notes payable 5.400 Inventory 6,400 Total $ 7.800 Total $ 13,450 Long-term debt $28.000 Fixed assets Owners' equity Common stock and paid-in surplus Retained earnings $ 15.000 Net plant and equipment $ 41,300 3,950 Total $ 18,950 Total assets $54.750 Total liabilities and owners' equity $ 54.750 Prepare a pro forma balance sheet, assuming a sales increase of 15 percent, 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.) Assets Current assets Cash HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities 2.950.00 Accounts payable $ Notes payable Total $ 2.400.00 Accounts receivable Inventory Total Fixed assets Net plant and equipment Long-term debt Owners equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity Total assets Total Fixed assets Net plant and equipment Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity Total assets aces 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., 32.16.) EFN