Consider the following income statement for the Heir Jordan Corporation:

Sales	$47600
Costs	$35600
Taxable Income	$12000
Taxes (30%)	$3600
Net Income	$8400
Dividends	$2000
Addition to Retained Earnings	$6400

The balance sheet for the Heir Jordan Corporation follows:

Assets		Liabilities and Owner's Equity
Cash	$2050	Accounts Payable	$2400
Accounts Recievable	$4700	Notes Payable	$4500
Inventory	$6400	Total	$6900
Total:	$13150	Long-term Debt	$25000
		Owners Equity
Fixed Assets		Common stock and paid-in surplus	$15000
Net Plants and Equipment	$36000	Retained Earnings	$2250
		Total	$17250
Total Assets	$49150	Total Liabilities and Owners Equity	$49150

Prepare a pro forma balance sheet, assuming a 10 percent increase in sales, no new external debt or equity financing, and a constant payout ratio. (Round your answers to 2 decimal places. (e.g., 32.16))

Assets		Liabilities and Owner's Equity
Cash		Accounts Payable
Accounts Recievable		Notes Payable
Inventory		Total
Total:		Long-term Debt
		Owners Equity
Fixed Assets		Common stock and paid-in surplus
Net Plants and Equipment		Retained Earnings
		Total
Total Assets		Total Liabilities and Owners Equity

Calculate the EFN. (Negative amount should be indicated by a minus sign. Round your answer to 2 decimal places. (e.g., 32.16))