Consider the following income statement for the Heir Jordan Corporation:

Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales $ 46,500 Costs 36,100 Taxable income $ 10,400 Taxes (30%) 3,120 Net income $ 7,280 Dividends $ 3,100 Addition to retained eamings 4,180 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash 53 2,600 Accounts payable $ 2,400 Accounts receivable 3,700 Notes payable 5,200 Inventory 9,000 Total $ 7,600 Total $ 15,300 Long-term debt $ 24,000 Owners' equity Fixed assets Common stock and paid-in surplus $ 17,000 Net plant and equipment 53 38,200 Retained earnings 4,900 Total $ 21,900 Total assets $ 53,500 Total liabilities and owners' equity $ 53,500 Prepare a pro forma balance sheet, assuming a 10 percent increase in sales, no new external debt or equity nancing, and a constant payout ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) Current assets Current liabilities Cash $ 5.59 Accounts payable $ Accounts receivable Notes payable Inventory Total $ Total $ Long-tenn debt $ Owners' equity Fixed assets Common stock and paid-in surplus Net plant and equipment $ Retained eamings Total $ Total assets $ Total liabilities and owners' equity $ Calculate the EFN. (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)