Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales Costs Taxable income Taxes (22%) $ 53,000 40,900 $ 12,100 2,662 Net income Dividends Addition to retained earnings $9,438 $3,500 5,938 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Current assets Liabilities and Owners' Equity Current liabilities Cash $ 3,140 Accounts payable Accounts receivable 4,200 Notes payable $ 2,600 5,700 Inventory 6,500 Total $ 8,300 Total $13,840 Long-term debt $ 28,000 Fixed assets Net plant and equipment $ 43,200 Total assets Owners' equity Common stock and paid-in surplus Retained earnings $ 5,000 15,740 Total $ 20,740 $ 57,040 Total liabilities and owners' equity $ 57,040 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.) Answer is not complete. HEIR JORDAN CORPORATION Pro Forma Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 3,611.00 Accounts payable Accounts receivable 4,830.00 Notes payable Inventory 7,475.00 Total current liabilities Total current assets $ 15,916.00 Long-term debt $ 2,990.00 5,700.00 $ 8,690.00 $ 28,000.00 Owners' equity Fixed assets Common stock and paid-in surplus 5,000.00 Net plant and equipment 49,680.00 Retained earnings 18,101.00 > Total owner's equity $ 23,101.00 Total assets $ 65,596.00 Total liabilities and owners' equity Calculate the EFN. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) EFN