Consider the following income statement for the Heir Jordan Corporation:

HEIR JORDAN CORPORATION Income Statement
Sales					$	43,800
Costs						34,800
Taxable income					$	9,000
Taxes (21%)						1,890
Net income					$	7,110
Dividends	$	2,518
Addition to retained earnings		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
				Owners equity
Fixed assets				Common stock and paid-in surplus	$	19,000
Net plant and equipment	$	38,600		Retained earnings		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.)

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.)