Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $ 45,900 Cost 35,400 Taxable income Taxes (22%) $ 10,500 2,310 Net income $ 8,190 Dividends Addition to retained earnings $ 2,510 5,680 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 $ 2,300 Accounts payable 5,200 Notes payable $ 4,000 8,100 Inventory 8,000 Total $ 12,100 Total $ 15,500 Long-term debt $ 21,000 Owners' equity Common stock and paid-in surplus Retained earnings Fixed assets Net plant and equipment $ 11,000 $ 37,000 8,400 Total $ 19,400 Total $ 19,400 Total assets $ 52,500 Total liabilities and owners' equity $ 52,500 Prepare a pro forma balance sheet, assuming an increase in sales of 16 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 Accounts receivable Inventory Total current assets HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total current liabilities Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total owner's equity Total liabilities and owners' equity Fixed assets Net plant and equipment Total assets 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