Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales Cost $ 48,500 34,500 $ 14.000 3.500 Taxable income Taxes (25%) Net Income $ 10,500 Dividends Addition to retained earnings $ 2514 7.986 The balance sheet for the Heir Jordan Corporation follows. Assets Current assets Cash Accounts recevable HEIR JORDAN CORPORATION Balance Sheet Liabilities and Owners' Equity Current liabilities $ 2,500 Accounts payable 3,900 Notes payable $ 2,400 5,000 Inventory 9,000 Total $ 7,400 Total $15.400 Long-term debt $ 24,000 Fixed assets Owners' equity Common stock and pald-in surplus Retained earnings $ 15.000 Net plant and equipment $ 37,800 6,800 Total $ 21,800 Total assets $ 53.200 53,200 Total liabilities and owners' equity Prepare a pro forma balance sheet, assuming an increase in sales of 12 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.. 3216.) 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.. 3216.) EFN