Consider the following income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement Sales Costs $ 53,000 40,900 $ 12,100 2,662 Taxable income Taxes (22%) Net income $ 9,438 Dividends Addition to retained earnings $ 3,500 5,938 The balance sheet for the Heir Jordan Corporation follows. ces Assets Current assets Cash Accounts receivable HEIR JORDAN CORPORATION Balance Sheet Liabilities and Owners' Equity Current liabilities $ 3,140 Accounts payable 4,200 Notes payable $ 2,600 5,700 Inventory 6,500 Total $ 8,300 Total $ 13,840 Long-term debt $ 28,000 Fixed assets Net plant and equipment Owners' equity Common stock and paid-in surplus Retained earnings $ 5,000 15,740 $ 43,200 Total $ 20,740 IULGI PZU,/ Total assets $ 57,040 Total liabilities and owners' equity $ 57,040 Prepare a pro forma balance sheet, assuming a sales increase 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.) $ Assets Current assets Cash Accounts receivable Inventory Total current assets HEIR JORDAN CORPORATION Pro Forma Balance Sheot Liabilities and Owners' Equity Current liabilities 63,600.00 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 5 Fixed assets Net plant and equipment Total assets Calculate the EFN. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) EFN