Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $43,800 Costs 34,800 Taxable income Taxes (21%) $ 9,000 1.890 Net income $ 7,110 Dividends Addition to retained earnings $ 2,518 4,592 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 2,700 Accounts payable $ 2,400 Accounts receivable 3,500 Notes payable 5,400 Inventory 9,000 Total 7,800 Total $ 15,200 Long-term debt $24,000 Inventory 9,000 Total $ 7,800 Total $24,000 $15,200 Long-term debt Owners' equity Common stock and paid-in surplus $38,600 Retained earnings $ 19,000 Fixed assets Net plant and equipment 3,000 Total $22,000 Total assets $53,800 Total liabilities and owners' equity $53,800 Prepare a pro forma balance sheet, assuming an increase in sales of 13 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 HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and owners' Equity Current liabilities Accounts payable Notes payable Current assets Cash Accounts receivable Inventory Total LONGO DITU WITOLD Lyry ROOD Current assets Cash Accounts receivable Inventory Total Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total 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