Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement $45,300 35.100 Sales Costs Taxable income Taxes (259) $10,200 2,550 Net income $ 7,650 Dividends Addition to retained earnings $2,504 5,146 The balance sheet for the Heir Jordan Corporation follows. HEIR JORDAN CORPORATION Balance Sheet Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 2.000 Accounts payable $ 2,400 Accounts receivable 4.600 Notes payable 4,400 Inventory 6,400 Total $ 6,800 Total $ 13,000 Long-term debt $25,000 Owners' equity Common stock and paid-in surplus Retained earnings Fixed assets Net plant and equipment 14 000 $35,800 3,000 Total $ 17,000 Total assets $48.800 Total liabilities and owners' equity $48.800 Prepare a pro forma balance sheet, assuming an increase in sales of 15 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.) Answer is not complete. Assets Current assets Cash Accounts receivable entory Tota HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities 5428.00 Accounts payable $ 4.600.00 Notes payable 6,400.00 Total 16.428.00 Long-term debe $ Owners' equity Common stock and paid in surplus S 3 5,800.00 Retained earnings Total 52,228.00 Total liabilities and owners equity S 2400.00 4,400.00 6,800.00 25,000.00 $ Fixed assets Net plant and equipment 14,000.00 6.428.00 S Total acts $ 52.228.00 X 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.) EFNI